. Cost centers allow better justification of fees to user groups and
sponsors. It is much easier to explain fees to users when actual costs are
used. Management should be able to show what cost factors go into each
cost center and how that cost was calculated. Cost centers allow the
manager the ability to provide and charge for differential services based on
need. If an investigator does not need quarantine or cage-washing services,
cost center accounting will permit the manager to forgive those portions of
the recharges. While the use of all services may be negotiable, some services
will be mandatory for legal, humane, or institutional reasons