Which department or teams in technology companies are profit/cost center?

The question revolves around how different departments or teams within technology companies are perceived in terms of their financial contributions to the company.

Profit centers are departments or teams that directly contribute to generating revenue.

A cost center refers to teams or organizations which do not directly generate revenue, but are still needed for the company to operate smoothly.

Can anyone share any detailed report or articles or research papers on this topic

Thank you !!!