"Cost Centres" holds the cost centres of the administration, read from `BUS_COST_CENTRES_R`. The list carries the company, the code, the name and the moment of creation: ![[20260903-business-cost-centres.png]] A cost centre is one of the two analytical dimensions of the general ledger, the other being the [[Cost Units|cost unit]]. Both are referred to from a general ledger account as a default, and from a transaction line as the value actually booked.