Responsibility centers can be measured as revenue centers (accountable for revenue/sales only), cost centers (accountable for costs/expenses only), profit centers (accountable for revenues and costs), or investment centers (accountable for investments, revenues, and costs).
There are multiple ways in which responsibility centers get measured.
The only way a responsibility center can be measured is as a cost center.
A man is swimming in the ocean
A man walks down the street.
The men were muscular.
The road is full of cars.
Four females are in a room with brownies.
They say you shouldn't cut them back.