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Sometimes they are, that's why HR and Accounting get outsourced at many companies (or portions of them).

See what companies outsource, that's what they see as cost centers.

They are, actually. All your operationally necessary but not directly revenue generating business units/functions are cost centers, in this model. And they get beaten with the same stick.

Why do you think they are not considered cost centers?

R&D, in my experience, is viewed even more harshly than IT as a cost center.