[jdirtydogg]

If non-traceable costs are not allocated to the various operating units within an organization, who ends up paying these costs?

[rodandy12]

I've seen them assigned to a management account above the operating unit level. I've also seen them distributed over the operating units. What usually happens then is that the manager of one of the operating units will come forward with arguments that it wasn't their unit that incurred the cost. Non-traceable is relative as it turns out.