Support departments are normally accounted for as a cost center.
A cost center is a role or department that bears company expenses but does not produce revenue itself. Cost centers are usually administrative, service, and support roles. These positions are essential for the smooth functioning of the organization and cannot be eliminated for cost reasons. Some examples of cost centers are the company's accounting department, information technology (IT) department, and maintenance staff. A manufacturing department typically has a quality control cost center. Cost centers can be defined at a lower level than departments. It can be a specific work position, machine or assembly line.
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