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profit center

n. a unit or department of a company that is responsible for its cost and its profit

Wikipedia
Profit center

A profit center is a part of a corporation that directly adds to its profit.

Usage examples of "profit center".

The sale of warships to minor states would be a useful profit center for a government like that of Haven, which needed massive production capacity for its own purposes.

To his mind, its greatest value was not as a potential profit center, but as a window on the mortal world.