> ## Documentation Index
> Fetch the complete documentation index at: https://docs.hitaji360.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Cost-Center P&L

> The Cost-Center P&L is the Profit & Loss statement narrowed to a single cost center — a department, branch, project, or any other unit you tag…

The Cost-Center P\&L is the Profit & Loss statement narrowed to a single **cost center** — a department, branch, project, or any other unit you tag transactions against. It answers "how did *this* part of the business perform?" using exactly the same revenue/expense/net-result structure as the company-wide [Profit & Loss](/accounting/user/reports/profit-and-loss), but counting only the activity attributed to the cost center you choose.

You'll find this at: `/accounting/reports/cost-center-profit-and-loss`

> 📷 *Screenshot: Cost-Center P\&L with the cost-center picker, the include-sub-centers toggle, and the Revenue/Expense columns — to be added.*

## When to use it

* To measure the profitability of a department, branch, product line, or project.
* To compare units against each other by running the report for each in turn.
* To hold a cost center accountable for the revenue and expenses booked to it.

## How to run it

The report covers activity *over a period* and must be scoped to one cost center.

* **Cost Center** — pick the cost center to report on. Until you choose one, the report prompts you to select. The dropdown marks group cost centers with **(group)**.
* **Include sub-centers** — when on (the default), the report rolls in the chosen cost center's descendants in the cost-center hierarchy; when off, it counts only lines tagged directly to that one center.
* **Period (From / To)** — set the start and end dates. It defaults to the current month.

The report refreshes automatically; a **Refresh** button re-pulls the latest figures.

> 📷 *Screenshot: The cost-center dropdown open, with the "Include sub-centers" checkbox — to be added.*

## Reading the report

The layout matches the Profit & Loss:

* **Revenue** (left) — income accounts with activity for this cost center, indented to follow your chart, with **Total Revenue** in the header.
* **Expenses** (right) — expense accounts the same way, with **Total Expenses** in the header.

The summary shows **Total Revenue**, **Total Expenses**, and the **Net result** (revenue minus expenses) for the selected cost center. The page caption confirms which center you're viewing and whether sub-centers are included.

### Where the figures come from

Only ledger lines tagged with this cost center are counted. Payroll accruals, expense bills, and petty cash all carry a cost-center tag, so the figures are drawn straight from the ledger for that center — not an allocation or estimate. With **Include sub-centers** on, lines tagged to any descendant center are rolled in too.

## Exporting

**Export** offers CSV, Excel (.xlsx), and PDF. The export names the cost center (and whether sub-centers are included), then lists each account under **Revenue** or **Expense** with its code, name (indented by depth), and amount, followed by **Total Revenue**, **Total Expenses**, and **Net Result**. The PDF carries your business name, the cost center, and the period in the header.

## Tips and gotchas

* **Pick a cost center first** — the report stays on its prompt until one is selected, and **Refresh** is disabled until then.
* **Empty result?** Either the period has no tagged activity for that center, or transactions weren't tagged with the cost center when posted. Costs and revenue only appear here if they carry the cost-center tag.
* **Include sub-centers** matters for group cost centers: leave it on to see the whole branch/department tree; turn it off to isolate one center's own lines.
* Unlike the main statements, the Cost-Center P\&L is an analytical drill-down and is **not** frozen at period close — it always recomputes from current ledger data. If you need a fixed company-wide statement for a closed period, use the [Profit & Loss](/accounting/user/reports/profit-and-loss).

## Related

* [Reports overview](/accounting/user/reports/overview)
* [Profit & Loss](/accounting/user/reports/profit-and-loss) — the company-wide version of this statement
* [General Ledger](/accounting/user/reports/general-ledger) — the tagged postings behind each figure