Kostenstelle (cost centre)
A Kostenstelle, or cost centre, is a defined unit of a business, such as a department or project, to which costs are allocated for internal reporting.
Cost centres answer the question "where did this cost happen". A single invoice can split across several: a software licence might go 60% to Engineering (KST 4200) and 40% to Product (KST 4300).
Coding cost centres by hand is slow and error-prone, especially on multi-line invoices. Yet controllers rely on it for departmental budgets, so it cannot be skipped.
Cortena proposes a cost centre per line and can split a single line across several when your rules call for it.