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A line of business is often indicated either as a profit center or as a cost center. You can use it for grouping accounts in an operational format.

In the Financials module center , under Setup, click Lines of Business.

Related Configuration Flags

CFGEnableOpsLOB	If enabled, displays an LOB (Line of Business) field on the Address (Type W), Voyage Estimate, Voyage Fixture, Voyage Manager, and contract forms.
CFGActDisableLOB	If enabled, entry of information into the LOB (Line of Business) field is no longer required in order to post a transaction.
CFGClearCompanyLobOnCopy	Clears the Company, LOB, and Department values when copying a Voyage Fixture or contract.
CFGDefaultLoBOnCargoImport	When importing a cargo, specifies whether or not the LOB specified on the imported cargo should be used to default the LOB on the estimate/fixture/voyage if an LOB has not yet been specified.
CFGDefaultLobOnTciSelect	When enabled, when a Time Charter In is selected, if an LOB has not yet been set in the Estimate/voyage, the system defaults to the LOB specified on the Time Charter In Contract.
CFGReportFilterByLOB	Adds an LOB filter to the Voyage P&L Summary Report.
CFGUseCompanyLobTradeAreaHierarchy	Sets up a hierarchy between Company, LOB, and Trade Area on several forms.
CFGUseGlobalSpotVoyNumbering	Create new SPOT/RELT/COAS voyages with a globally unique voyage number across these three operation types.
CFGUseGlobalVoyageNumbering	Use unique voyage numbers across the entire database, rather than simply for a particular vessel. New voyages are assigned the next highest sequential open number based on the other voyages in the database.
CFGVerifyMatchingLOB	If enabled, all contracts linked to a voyage must have the same LOB as the given voyage.
CFGActBankChargeLOB	Allows user to configure LOB for bank charges.
CFGActOtherChargeLOB	Allows user to configure LOB for other charges.