It is a report that displays the balances of cost centers according to the hierarchy
of the centers directory, as it displays the balance of the center and the nature of
the center (debit or credit). Cost centers are used in the accounting record to load whether expenses,
revenues, or other accounts on a specific cost center,
and therefore we can make reports on the basis of cost centers so that the management at the end
of the period can know the productivity of each branch and the expenses of each branch separately,
and so on in various other areas.