cost center
US /ˈkɑːst ˌsen.tər/
UK /ˈkɑːst ˌsen.tər/

1.
centro de costos
a department or function within an organization that incurs costs but does not directly generate revenue
:
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The IT department is often considered a cost center.
El departamento de TI a menudo se considera un centro de costos.
•
Managing a cost center requires careful budgeting.
Gestionar un centro de costos requiere una presupuestación cuidadosa.