Some companies include in the monthly performance report for each responsibility center only those expenses that are controllable within the center. Other companies include all the expenses for the center, but day clearly identify the controllable and noncontrollable expenses. For either method, it is important that all expenses be included on some performance report and identified as the responsibility of a specified manager. An expense classified as noncontrollable on a responsibility center performance report should be included as controllable on the performance report for a higher level of responsibility.