I've got an interesting problem with regards to this. For all I know, I work in the Profit Center, I'm just not informed of this. I'm never given an indication of how much money my code has earned the company.
- My company sells products that I design, market, sell, or build
- My company bills third parties for my services
Anything else and you're probably working a support function for a business that is selling something that is not your work. The people who make the products or services that are being sold are profit centers, the rest of the company are cost centers.