Disagree. Cost center definitely applies in v4v, but is more often just considered some general expense on the input side. In any endeavor with costs, as it grows, its important to track where costs are coming from. For example, my IT budget is a cost center of my general life expenses, and can be broken down further into such specific cost categories as Cloud Services (VPS, Amazon, Google, etc), Communications (Internet Provider, Phone Service) Hardware (Dev Laptop, MFA tokens, Cellphone)