The use of cost drivers for central corporate support costs such as division revenue or total assets of a division represent an "ability to bear" philosophy.

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Cost drivers such as division revenue or total assets reflect an "ability to bear" philosophy because they allocate the central corporate support costs to the divisions based on their ability to generate revenue or utilize assets. This means that divisions with greater revenue or assets are expected to bear a larger share of the central corporate costs, as they are seen as having a greater capacity to absorb such costs without significantly impacting their operations.

The Use of Cost Drivers for Central Corporate Support Costs