Profit Centre

Hello Sir, Hope you are keeping well! Question: its ACCA copyright question: https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/technical-articles/performance-measurement.html While defining the profit center it said that the depreciation wont be added to the controllable profit so will that be the case if in question it is specified that the company is profit center so we will add back the depreciation charged ? Thank you sir for the help provided ! :)