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бухгалтерский учет
затраты по объединению (компаний) (для приобретателя компании: сумма долевых инструментов (выпущенных приобретателем для получения контроля над приобретаемой компанией) и других затрат, напрямую связанных с объединением)
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A cost centre is a department within a business to which costs can be allocated. The term includes departments which do not produce directly but they incur costs to the business, when the manager and employees of the cost centre are not accountable for the profitability and investment decisions of the business but they are responsible for some of its costs.