U L DUI TUIS IUF une IL Overhead allocation rate. S24-4 Explaining decentralization Decentralization divides company operations into various reporting units. Most decen- tralized subunits can be described as one of four different types of responsibility centers. Learnir Requirements 1. Explain why companies decentralize. Describe some typical methods of decentralization. 2. List the four most common types of responsibility centers, and describe their responsibilities