# Cost center

Source: https://developer.avalara.com/products/tax-compliance/integration-guides/extractor-en/transactions/accounting_module/cost_center/

Guide: Brazil Returns (Tax compliance) - English

# Cost center

This section describes the information on the cost centers that must be extracted from the source system and sent to the TaxCompliance application.

Cost centers are internal controls for separating a company's income and expenses. Through them, the company aggregates revenues and expenses by areas, departments, branches, projects, and others.

In the example below, it is possible to verify the payload structure as well as the functional description of the attributes:

```
{ "Companhia": { "CodigoCIA": "12345678", "Descricao": "INDUSTRAL SA"		}, "Codigo": "0000110050", "Descricao": "Centro de custo ", "DataAtualizacaoSistContabil": "2010-01-01"	}]
```

It is worth mentioning that, in order to optimize performance, this is a simplified endpoint, which does not upsert the relational objects (`Lookup`or `Foreign Key`).

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