Definitions for "Cost Centre"
An activity or function within a business to which specific costs may be attributed for control purposes.
A unit or activity to which costs are allocated. Also, an approach to IT Financial Management where IT is budgeted and there is nominal charging for specific services; it is concerned with both input and output costs.
provision for doubtful accounts
a location, person or item of equipment (or group of these) in or connected with an undertaking, in relation to which costs may be ascertained and used for the
location, person, activity or project in respect of which costs may be ascertained and related to cost units.
Keywords:  tends, exceed, division, net, expenses
a division of an organisation that tends to show a net loss because its expenses exceed its income