A. An investment center is responsible for revenues, costs and investment. Therefore, it is not the least complex segment or area of responsibility for which costs are allocated.
B. Contribution center is not a term used in responsibility center analysis and reporting.
C. A profit center is responsible for both revenues and expenses. Therefore, it is not the least complex segment or area of responsibility for which costs are allocated.
D. A cost center is the least complex of the different types of centers. It is responsible only for the incurrence of costs.
