diff --git a/examples/cost_centers/main.tf b/examples/cost_centers/main.tf
new file mode 100644
index 0000000000..925b1c43bf
--- /dev/null
+++ b/examples/cost_centers/main.tf
@@ -0,0 +1,99 @@
+terraform {
+  required_providers {
+    github = {
+      source  = "integrations/github"
+      version = "~> 6.0"
+    }
+  }
+}
+
+provider "github" {
+  token = var.github_token
+}
+
+variable "github_token" {
+  description = "GitHub classic personal access token (PAT) for an enterprise admin"
+  type        = string
+  sensitive   = true
+}
+
+variable "enterprise_slug" {
+  description = "The GitHub Enterprise slug"
+  type        = string
+}
+
+variable "cost_center_name" {
+  description = "Name for the cost center"
+  type        = string
+}
+
+variable "users" {
+  description = "Usernames to assign to the cost center"
+  type        = list(string)
+  default     = []
+}
+
+variable "organizations" {
+  description = "Organization logins to assign to the cost center"
+  type        = list(string)
+  default     = []
+}
+
+variable "repositories" {
+  description = "Repositories (full name, e.g. org/repo) to assign to the cost center"
+  type        = list(string)
+  default     = []
+}
+
+resource "github_enterprise_cost_center" "example" {
+  enterprise_slug = var.enterprise_slug
+  name            = var.cost_center_name
+
+  # Authoritative assignments: Terraform will add/remove to match these lists.
+  users         = var.users
+  organizations = var.organizations
+  repositories  = var.repositories
+}
+
+data "github_enterprise_cost_center" "by_id" {
+  enterprise_slug = var.enterprise_slug
+  cost_center_id  = github_enterprise_cost_center.example.id
+}
+
+data "github_enterprise_cost_centers" "active" {
+  enterprise_slug = var.enterprise_slug
+  state           = "active"
+
+  depends_on = [github_enterprise_cost_center.example]
+}
+
+output "cost_center" {
+  description = "Created cost center"
+  value = {
+    id                 = github_enterprise_cost_center.example.id
+    name               = github_enterprise_cost_center.example.name
+    state              = github_enterprise_cost_center.example.state
+    azure_subscription = github_enterprise_cost_center.example.azure_subscription
+  }
+}
+
+output "cost_center_resources" {
+  description = "Effective assignments (read from API)"
+  value = {
+    users         = sort(tolist(github_enterprise_cost_center.example.users))
+    organizations = sort(tolist(github_enterprise_cost_center.example.organizations))
+    repositories  = sort(tolist(github_enterprise_cost_center.example.repositories))
+  }
+}
+
+output "cost_center_from_data_source" {
+  description = "Cost center fetched by data source"
+  value = {
+    id            = data.github_enterprise_cost_center.by_id.cost_center_id
+    name          = data.github_enterprise_cost_center.by_id.name
+    state         = data.github_enterprise_cost_center.by_id.state
+    users         = sort(tolist(data.github_enterprise_cost_center.by_id.users))
+    organizations = sort(tolist(data.github_enterprise_cost_center.by_id.organizations))
+    repositories  = sort(tolist(data.github_enterprise_cost_center.by_id.repositories))
+  }
+}
diff --git a/github/data_source_github_enterprise_cost_center.go b/github/data_source_github_enterprise_cost_center.go
new file mode 100644
index 0000000000..3ae4ec3520
--- /dev/null
+++ b/github/data_source_github_enterprise_cost_center.go
@@ -0,0 +1,121 @@
+package github
+
+import (
+	"context"
+	"fmt"
+	"sort"
+	"strings"
+
+	"github.com/hashicorp/terraform-plugin-sdk/v2/diag"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/schema"
+)
+
+func dataSourceGithubEnterpriseCostCenter() *schema.Resource {
+	return &schema.Resource{
+		ReadContext: dataSourceGithubEnterpriseCostCenterRead,
+
+		Schema: map[string]*schema.Schema{
+			"enterprise_slug": {
+				Type:        schema.TypeString,
+				Required:    true,
+				Description: "The slug of the enterprise.",
+			},
+			"cost_center_id": {
+				Type:        schema.TypeString,
+				Required:    true,
+				Description: "The ID of the cost center.",
+			},
+			"name": {
+				Type:        schema.TypeString,
+				Computed:    true,
+				Description: "The name of the cost center.",
+			},
+			"state": {
+				Type:        schema.TypeString,
+				Computed:    true,
+				Description: "The state of the cost center.",
+			},
+			"azure_subscription": {
+				Type:        schema.TypeString,
+				Computed:    true,
+				Description: "The Azure subscription associated with the cost center.",
+			},
+			"users": {
+				Type:        schema.TypeSet,
+				Computed:    true,
+				Elem:        &schema.Schema{Type: schema.TypeString},
+				Description: "The usernames assigned to this cost center.",
+			},
+			"organizations": {
+				Type:        schema.TypeSet,
+				Computed:    true,
+				Elem:        &schema.Schema{Type: schema.TypeString},
+				Description: "The organization logins assigned to this cost center.",
+			},
+			"repositories": {
+				Type:        schema.TypeSet,
+				Computed:    true,
+				Elem:        &schema.Schema{Type: schema.TypeString},
+				Description: "The repositories (full name) assigned to this cost center.",
+			},
+			"resources": {
+				Type:     schema.TypeList,
+				Computed: true,
+				Elem: &schema.Resource{
+					Schema: map[string]*schema.Schema{
+						"type": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+						"name": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+					},
+				},
+			},
+		},
+	}
+}
+
+func dataSourceGithubEnterpriseCostCenterRead(ctx context.Context, d *schema.ResourceData, meta any) diag.Diagnostics {
+	client := meta.(*Owner).v3client
+	enterpriseSlug := d.Get("enterprise_slug").(string)
+	costCenterID := d.Get("cost_center_id").(string)
+
+	ctx = context.WithValue(ctx, ctxId, fmt.Sprintf("%s/%s", enterpriseSlug, costCenterID))
+
+	cc, err := enterpriseCostCenterGet(ctx, client, enterpriseSlug, costCenterID)
+	if err != nil {
+		return diag.FromErr(err)
+	}
+
+	d.SetId(costCenterID)
+	_ = d.Set("name", cc.Name)
+
+	state := strings.ToLower(cc.State)
+	if state == "" {
+		state = "active"
+	}
+	_ = d.Set("state", state)
+	_ = d.Set("azure_subscription", cc.AzureSubscription)
+
+	resources := make([]map[string]any, 0)
+	for _, r := range cc.Resources {
+		resources = append(resources, map[string]any{
+			"type": r.Type,
+			"name": r.Name,
+		})
+	}
+	_ = d.Set("resources", resources)
+
+	users, organizations, repositories := enterpriseCostCenterSplitResources(cc.Resources)
+	sort.Strings(users)
+	sort.Strings(organizations)
+	sort.Strings(repositories)
+	_ = d.Set("users", stringSliceToAnySlice(users))
+	_ = d.Set("organizations", stringSliceToAnySlice(organizations))
+	_ = d.Set("repositories", stringSliceToAnySlice(repositories))
+
+	return nil
+}
diff --git a/github/data_source_github_enterprise_cost_center_test.go b/github/data_source_github_enterprise_cost_center_test.go
new file mode 100644
index 0000000000..8ba93dfd91
--- /dev/null
+++ b/github/data_source_github_enterprise_cost_center_test.go
@@ -0,0 +1,79 @@
+package github
+
+import (
+	"fmt"
+	"os"
+	"testing"
+
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/acctest"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/resource"
+)
+
+func TestAccGithubEnterpriseCostCenterDataSource(t *testing.T) {
+	randomID := acctest.RandStringFromCharSet(5, acctest.CharSetAlphaNum)
+
+	if isEnterprise != "true" {
+		t.Skip("Skipping because `ENTERPRISE_ACCOUNT` is not set or set to false")
+	}
+	if testEnterprise == "" {
+		t.Skip("Skipping because `ENTERPRISE_SLUG` is not set")
+	}
+	testEnterpriseCostCenterOrganization := os.Getenv("ENTERPRISE_TEST_ORGANIZATION")
+	testEnterpriseCostCenterRepository := os.Getenv("ENTERPRISE_TEST_REPOSITORY")
+	testEnterpriseCostCenterUsers := os.Getenv("ENTERPRISE_TEST_USERS")
+
+	if testEnterpriseCostCenterOrganization == "" {
+		t.Skip("Skipping because `ENTERPRISE_TEST_ORGANIZATION` is not set")
+	}
+	if testEnterpriseCostCenterRepository == "" {
+		t.Skip("Skipping because `ENTERPRISE_TEST_REPOSITORY` is not set")
+	}
+	if testEnterpriseCostCenterUsers == "" {
+		t.Skip("Skipping because `ENTERPRISE_TEST_USERS` is not set")
+	}
+
+	users := splitCommaSeparated(testEnterpriseCostCenterUsers)
+	if len(users) == 0 {
+		t.Skip("Skipping because `ENTERPRISE_TEST_USERS` must contain at least one username")
+	}
+
+	userList := fmt.Sprintf("%q", users[0])
+
+	config := fmt.Sprintf(`
+		data "github_enterprise" "enterprise" {
+			slug = "%s"
+		}
+
+		resource "github_enterprise_cost_center" "test" {
+			enterprise_slug = data.github_enterprise.enterprise.slug
+			name            = "tf-acc-test-%s"
+
+			users         = [%s]
+			organizations = [%q]
+			repositories  = [%q]
+		}
+
+		data "github_enterprise_cost_center" "test" {
+			enterprise_slug = data.github_enterprise.enterprise.slug
+			cost_center_id  = github_enterprise_cost_center.test.id
+		}
+	`, testEnterprise, randomID, userList, testEnterpriseCostCenterOrganization, testEnterpriseCostCenterRepository)
+
+	check := resource.ComposeTestCheckFunc(
+		resource.TestCheckResourceAttrPair("data.github_enterprise_cost_center.test", "cost_center_id", "github_enterprise_cost_center.test", "id"),
+		resource.TestCheckResourceAttrPair("data.github_enterprise_cost_center.test", "name", "github_enterprise_cost_center.test", "name"),
+		resource.TestCheckResourceAttr("data.github_enterprise_cost_center.test", "state", "active"),
+		resource.TestCheckResourceAttr("data.github_enterprise_cost_center.test", "organizations.#", "1"),
+		resource.TestCheckTypeSetElemAttr("data.github_enterprise_cost_center.test", "organizations.*", testEnterpriseCostCenterOrganization),
+		resource.TestCheckResourceAttr("data.github_enterprise_cost_center.test", "repositories.#", "1"),
+		resource.TestCheckTypeSetElemAttr("data.github_enterprise_cost_center.test", "repositories.*", testEnterpriseCostCenterRepository),
+		resource.TestCheckResourceAttr("data.github_enterprise_cost_center.test", "users.#", "1"),
+		resource.TestCheckTypeSetElemAttr("data.github_enterprise_cost_center.test", "users.*", users[0]),
+	)
+
+	resource.Test(t, resource.TestCase{
+		PreCheck:  func() { skipUnlessMode(t, enterprise) },
+		Providers: testAccProviders,
+		Steps:     []resource.TestStep{{Config: config, Check: check}},
+	})
+}
diff --git a/github/data_source_github_enterprise_cost_centers.go b/github/data_source_github_enterprise_cost_centers.go
new file mode 100644
index 0000000000..39bb1c8906
--- /dev/null
+++ b/github/data_source_github_enterprise_cost_centers.go
@@ -0,0 +1,98 @@
+package github
+
+import (
+	"context"
+	"fmt"
+
+	"github.com/hashicorp/terraform-plugin-sdk/v2/diag"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/schema"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/validation"
+)
+
+func dataSourceGithubEnterpriseCostCenters() *schema.Resource {
+	return &schema.Resource{
+		ReadContext: dataSourceGithubEnterpriseCostCentersRead,
+
+		Schema: map[string]*schema.Schema{
+			"enterprise_slug": {
+				Type:        schema.TypeString,
+				Required:    true,
+				Description: "The slug of the enterprise.",
+			},
+			"state": {
+				Type:             schema.TypeString,
+				Optional:         true,
+				ValidateDiagFunc: toDiagFunc(validation.StringInSlice([]string{"active", "deleted"}, false), "state"),
+				Description:      "Filter cost centers by state.",
+			},
+			"cost_centers": {
+				Type:     schema.TypeSet,
+				Computed: true,
+				Elem: &schema.Resource{
+					Schema: map[string]*schema.Schema{
+						"id": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+						"name": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+						"state": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+						"azure_subscription": {
+							Type:     schema.TypeString,
+							Computed: true,
+						},
+						"resources": {
+							Type:     schema.TypeList,
+							Computed: true,
+							Elem: &schema.Resource{
+								Schema: map[string]*schema.Schema{
+									"type": {Type: schema.TypeString, Computed: true},
+									"name": {Type: schema.TypeString, Computed: true},
+								},
+							},
+						},
+					},
+				},
+			},
+		},
+	}
+}
+
+func dataSourceGithubEnterpriseCostCentersRead(ctx context.Context, d *schema.ResourceData, meta any) diag.Diagnostics {
+	client := meta.(*Owner).v3client
+	enterpriseSlug := d.Get("enterprise_slug").(string)
+	state := ""
+	if v, ok := d.GetOk("state"); ok {
+		state = v.(string)
+	}
+
+	ctx = context.WithValue(ctx, ctxId, fmt.Sprintf("%s/cost-centers", enterpriseSlug))
+	centers, err := enterpriseCostCentersList(ctx, client, enterpriseSlug, state)
+	if err != nil {
+		return diag.FromErr(err)
+	}
+
+	items := make([]any, 0, len(centers))
+	for _, cc := range centers {
+		resources := make([]map[string]any, 0)
+		for _, r := range cc.Resources {
+			resources = append(resources, map[string]any{"type": r.Type, "name": r.Name})
+		}
+		items = append(items, map[string]any{
+			"id":                 cc.ID,
+			"name":               cc.Name,
+			"state":              cc.State,
+			"azure_subscription": cc.AzureSubscription,
+			"resources":          resources,
+		})
+	}
+
+	d.SetId(fmt.Sprintf("%s/%s", enterpriseSlug, state))
+	_ = d.Set("cost_centers", items)
+	return nil
+}
diff --git a/github/data_source_github_enterprise_cost_centers_test.go b/github/data_source_github_enterprise_cost_centers_test.go
new file mode 100644
index 0000000000..551f9a8d1b
--- /dev/null
+++ b/github/data_source_github_enterprise_cost_centers_test.go
@@ -0,0 +1,78 @@
+package github
+
+import (
+	"fmt"
+	"strings"
+	"testing"
+
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/acctest"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/resource"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/terraform"
+)
+
+func TestAccGithubEnterpriseCostCentersDataSource(t *testing.T) {
+	randomID := acctest.RandStringFromCharSet(5, acctest.CharSetAlphaNum)
+
+	if isEnterprise != "true" {
+		t.Skip("Skipping because `ENTERPRISE_ACCOUNT` is not set or set to false")
+	}
+	if testEnterprise == "" {
+		t.Skip("Skipping because `ENTERPRISE_SLUG` is not set")
+	}
+
+	config := fmt.Sprintf(`
+		data "github_enterprise" "enterprise" {
+			slug = "%s"
+		}
+
+		resource "github_enterprise_cost_center" "test" {
+			enterprise_slug = data.github_enterprise.enterprise.slug
+			name            = "tf-acc-test-%s"
+		}
+
+		data "github_enterprise_cost_centers" "test" {
+			enterprise_slug = data.github_enterprise.enterprise.slug
+			state           = "active"
+			depends_on      = [github_enterprise_cost_center.test]
+		}
+	`, testEnterprise, randomID)
+
+	check := resource.ComposeTestCheckFunc(
+		resource.TestCheckResourceAttr("data.github_enterprise_cost_centers.test", "state", "active"),
+		testAccCheckEnterpriseCostCentersListContains("github_enterprise_cost_center.test", "data.github_enterprise_cost_centers.test"),
+	)
+
+	resource.Test(t, resource.TestCase{
+		PreCheck:  func() { skipUnlessMode(t, enterprise) },
+		Providers: testAccProviders,
+		Steps:     []resource.TestStep{{Config: config, Check: check}},
+	})
+}
+
+func testAccCheckEnterpriseCostCentersListContains(costCenterResourceName, dataSourceName string) resource.TestCheckFunc {
+	return func(s *terraform.State) error {
+		cc, ok := s.RootModule().Resources[costCenterResourceName]
+		if !ok {
+			return fmt.Errorf("resource %q not found in state", costCenterResourceName)
+		}
+		ccID := cc.Primary.ID
+		if ccID == "" {
+			return fmt.Errorf("resource %q has empty ID", costCenterResourceName)
+		}
+
+		ds, ok := s.RootModule().Resources[dataSourceName]
+		if !ok {
+			return fmt.Errorf("data source %q not found in state", dataSourceName)
+		}
+
+		for k, v := range ds.Primary.Attributes {
+			if strings.HasPrefix(k, "cost_centers.") && strings.HasSuffix(k, ".id") {
+				if v == ccID {
+					return nil
+				}
+			}
+		}
+
+		return fmt.Errorf("expected cost center id %q to be present in %q", ccID, dataSourceName)
+	}
+}
diff --git a/github/provider.go b/github/provider.go
index a10d84c027..8c78c4f979 100644
--- a/github/provider.go
+++ b/github/provider.go
@@ -211,6 +211,7 @@ func Provider() *schema.Provider {
 			"github_enterprise_actions_runner_group":                                resourceGithubActionsEnterpriseRunnerGroup(),
 			"github_enterprise_actions_workflow_permissions":                        resourceGithubEnterpriseActionsWorkflowPermissions(),
 			"github_enterprise_security_analysis_settings":                          resourceGithubEnterpriseSecurityAnalysisSettings(),
+			"github_enterprise_cost_center":                                         resourceGithubEnterpriseCostCenter(),
 			"github_workflow_repository_permissions":                                resourceGithubWorkflowRepositoryPermissions(),
 		},
 
@@ -286,6 +287,8 @@ func Provider() *schema.Provider {
 			"github_user_external_identity":                                         dataSourceGithubUserExternalIdentity(),
 			"github_users":                                                          dataSourceGithubUsers(),
 			"github_enterprise":                                                     dataSourceGithubEnterprise(),
+			"github_enterprise_cost_center":                                         dataSourceGithubEnterpriseCostCenter(),
+			"github_enterprise_cost_centers":                                        dataSourceGithubEnterpriseCostCenters(),
 			"github_repository_environment_deployment_policies":                     dataSourceGithubRepositoryEnvironmentDeploymentPolicies(),
 		},
 	}
diff --git a/github/resource_github_enterprise_cost_center.go b/github/resource_github_enterprise_cost_center.go
new file mode 100644
index 0000000000..6c4bcc9538
--- /dev/null
+++ b/github/resource_github_enterprise_cost_center.go
@@ -0,0 +1,420 @@
+package github
+
+import (
+	"context"
+	"errors"
+	"fmt"
+	"log"
+	"sort"
+	"strings"
+	"time"
+
+	"github.com/google/go-github/v67/github"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/diag"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/resource"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/schema"
+)
+
+func resourceGithubEnterpriseCostCenter() *schema.Resource {
+	return &schema.Resource{
+		CreateContext: resourceGithubEnterpriseCostCenterCreate,
+		ReadContext:   resourceGithubEnterpriseCostCenterRead,
+		UpdateContext: resourceGithubEnterpriseCostCenterUpdate,
+		DeleteContext: resourceGithubEnterpriseCostCenterDelete,
+		Importer: &schema.ResourceImporter{
+			StateContext: resourceGithubEnterpriseCostCenterImport,
+		},
+
+		Schema: map[string]*schema.Schema{
+			"enterprise_slug": {
+				Type:        schema.TypeString,
+				Required:    true,
+				ForceNew:    true,
+				Description: "The slug of the enterprise.",
+			},
+			"name": {
+				Type:        schema.TypeString,
+				Required:    true,
+				Description: "The name of the cost center.",
+			},
+			"users": {
+				Type:        schema.TypeSet,
+				Optional:    true,
+				Elem:        &schema.Schema{Type: schema.TypeString},
+				Description: "The usernames assigned to this cost center.",
+			},
+			"organizations": {
+				Type:        schema.TypeSet,
+				Optional:    true,
+				Elem:        &schema.Schema{Type: schema.TypeString},
+				Description: "The organization logins assigned to this cost center.",
+			},
+			"repositories": {
+				Type:        schema.TypeSet,
+				Optional:    true,
+				Elem:        &schema.Schema{Type: schema.TypeString},
+				Description: "The repositories (full name) assigned to this cost center.",
+			},
+			"state": {
+				Type:        schema.TypeString,
+				Computed:    true,
+				Description: "The state of the cost center.",
+			},
+			"azure_subscription": {
+				Type:        schema.TypeString,
+				Computed:    true,
+				Description: "The Azure subscription associated with the cost center.",
+			},
+			"resources": {
+				Type:     schema.TypeList,
+				Computed: true,
+				Elem: &schema.Resource{
+					Schema: map[string]*schema.Schema{
+						"type": {
+							Type:        schema.TypeString,
+							Computed:    true,
+							Description: "The resource type.",
+						},
+						"name": {
+							Type:        schema.TypeString,
+							Computed:    true,
+							Description: "The resource identifier (username, organization name, or repo full name).",
+						},
+					},
+				},
+			},
+		},
+	}
+}
+
+func resourceGithubEnterpriseCostCenterCreate(ctx context.Context, d *schema.ResourceData, meta any) diag.Diagnostics {
+	client := meta.(*Owner).v3client
+	enterpriseSlug := d.Get("enterprise_slug").(string)
+	name := d.Get("name").(string)
+
+	ctx = context.WithValue(ctx, ctxId, fmt.Sprintf("%s/%s", enterpriseSlug, name))
+	log.Printf("[INFO] Creating enterprise cost center: %s (%s)", name, enterpriseSlug)
+
+	cc, err := enterpriseCostCenterCreate(ctx, client, enterpriseSlug, name)
+	if err != nil {
+		return diag.FromErr(err)
+	}
+
+	if cc == nil || cc.ID == "" {
+		return diag.FromErr(fmt.Errorf("failed to create cost center: missing id in response"))
+	}
+
+	d.SetId(cc.ID)
+
+	if hasCostCenterAssignmentsConfigured(d) {
+		// Ensure we operate on fresh API state before mutations.
+		current, err := enterpriseCostCenterGet(ctx, client, enterpriseSlug, cc.ID)
+		if err != nil {
+			return diag.FromErr(err)
+		}
+		if diags := syncEnterpriseCostCenterAssignments(ctx, d, client, enterpriseSlug, cc.ID, current.Resources); diags.HasError() {
+			return diags
+		}
+	}
+
+	return resourceGithubEnterpriseCostCenterRead(ctx, d, meta)
+}
+
+func resourceGithubEnterpriseCostCenterRead(ctx context.Context, d *schema.ResourceData, meta any) diag.Diagnostics {
+	client := meta.(*Owner).v3client
+	enterpriseSlug := d.Get("enterprise_slug").(string)
+	costCenterID := d.Id()
+
+	ctx = context.WithValue(ctx, ctxId, fmt.Sprintf("%s/%s", enterpriseSlug, costCenterID))
+
+	cc, err := enterpriseCostCenterGet(ctx, client, enterpriseSlug, costCenterID)
+	if err != nil {
+		if is404(err) {
+			// If the API starts returning 404 for archived cost centers, we remove it from state.
+			d.SetId("")
+			return nil
+		}
+		return diag.FromErr(err)
+	}
+
+	_ = d.Set("name", cc.Name)
+
+	state := strings.ToLower(cc.State)
+	if state == "" {
+		state = "active"
+	}
+	_ = d.Set("state", state)
+	_ = d.Set("azure_subscription", cc.AzureSubscription)
+
+	resources := make([]map[string]any, 0)
+	for _, r := range cc.Resources {
+		resources = append(resources, map[string]any{
+			"type": r.Type,
+			"name": r.Name,
+		})
+	}
+	_ = d.Set("resources", resources)
+
+	users, organizations, repositories := enterpriseCostCenterSplitResources(cc.Resources)
+	sort.Strings(users)
+	sort.Strings(organizations)
+	sort.Strings(repositories)
+	_ = d.Set("users", stringSliceToAnySlice(users))
+	_ = d.Set("organizations", stringSliceToAnySlice(organizations))
+	_ = d.Set("repositories", stringSliceToAnySlice(repositories))
+
+	return nil
+}
+
+func resourceGithubEnterpriseCostCenterUpdate(ctx context.Context, d *schema.ResourceData, meta any) diag.Diagnostics {
+	client := meta.(*Owner).v3client
+	enterpriseSlug := d.Get("enterprise_slug").(string)
+	costCenterID := d.Id()
+
+	ctx = context.WithValue(ctx, ctxId, fmt.Sprintf("%s/%s", enterpriseSlug, costCenterID))
+
+	cc, err := enterpriseCostCenterGet(ctx, client, enterpriseSlug, costCenterID)
+	if err != nil {
+		return diag.FromErr(err)
+	}
+	if strings.EqualFold(cc.State, "deleted") {
+		return diag.FromErr(fmt.Errorf("cannot update cost center %q because it is archived", costCenterID))
+	}
+
+	if d.HasChange("name") {
+		name := d.Get("name").(string)
+		log.Printf("[INFO] Updating enterprise cost center: %s/%s", enterpriseSlug, costCenterID)
+		_, err := enterpriseCostCenterUpdate(ctx, client, enterpriseSlug, costCenterID, name)
+		if err != nil {
+			return diag.FromErr(err)
+		}
+
+		cc, err = enterpriseCostCenterGet(ctx, client, enterpriseSlug, costCenterID)
+		if err != nil {
+			return diag.FromErr(err)
+		}
+	}
+
+	if d.HasChange("users") || d.HasChange("organizations") || d.HasChange("repositories") {
+		if diags := syncEnterpriseCostCenterAssignments(ctx, d, client, enterpriseSlug, costCenterID, cc.Resources); diags.HasError() {
+			return diags
+		}
+	}
+
+	return resourceGithubEnterpriseCostCenterRead(ctx, d, meta)
+}
+
+func resourceGithubEnterpriseCostCenterDelete(ctx context.Context, d *schema.ResourceData, meta any) diag.Diagnostics {
+	client := meta.(*Owner).v3client
+	enterpriseSlug := d.Get("enterprise_slug").(string)
+	costCenterID := d.Id()
+
+	ctx = context.WithValue(ctx, ctxId, fmt.Sprintf("%s/%s", enterpriseSlug, costCenterID))
+	log.Printf("[INFO] Archiving enterprise cost center: %s/%s", enterpriseSlug, costCenterID)
+
+	_, err := enterpriseCostCenterArchive(ctx, client, enterpriseSlug, costCenterID)
+	if err != nil {
+		if is404(err) {
+			return nil
+		}
+		return diag.FromErr(err)
+	}
+
+	return nil
+}
+
+func resourceGithubEnterpriseCostCenterImport(ctx context.Context, d *schema.ResourceData, meta any) ([]*schema.ResourceData, error) {
+	parts := strings.Split(d.Id(), "/")
+	if len(parts) != 2 {
+		return nil, fmt.Errorf("invalid import specified: supplied import must be written as <enterprise_slug>/<cost_center_id>")
+	}
+
+	enterpriseSlug, costCenterID := parts[0], parts[1]
+	d.SetId(costCenterID)
+	_ = d.Set("enterprise_slug", enterpriseSlug)
+
+	return []*schema.ResourceData{d}, nil
+}
+
+func syncEnterpriseCostCenterAssignments(ctx context.Context, d *schema.ResourceData, client *github.Client, enterpriseSlug, costCenterID string, currentResources []enterpriseCostCenterResource) diag.Diagnostics {
+	desiredUsers := expandStringSet(getStringSetOrEmpty(d, "users"))
+	desiredOrgs := expandStringSet(getStringSetOrEmpty(d, "organizations"))
+	desiredRepos := expandStringSet(getStringSetOrEmpty(d, "repositories"))
+
+	currentUsers, currentOrgs, currentRepos := enterpriseCostCenterSplitResources(currentResources)
+
+	toAddUsers, toRemoveUsers := diffStringSlices(currentUsers, desiredUsers)
+	toAddOrgs, toRemoveOrgs := diffStringSlices(currentOrgs, desiredOrgs)
+	toAddRepos, toRemoveRepos := diffStringSlices(currentRepos, desiredRepos)
+
+	const maxResourcesPerRequest = 50
+	const costCenterResourcesRetryTimeout = 5 * time.Minute
+
+	retryRemove := func(req enterpriseCostCenterResourcesRequest) diag.Diagnostics {
+		//nolint:staticcheck
+		err := resource.RetryContext(ctx, costCenterResourcesRetryTimeout, func() *resource.RetryError {
+			_, err := enterpriseCostCenterRemoveResources(ctx, client, enterpriseSlug, costCenterID, req)
+			if err == nil {
+				return nil
+			}
+			if isRetryableGithubResponseError(err) {
+				//nolint:staticcheck
+				return resource.RetryableError(err)
+			}
+			//nolint:staticcheck
+			return resource.NonRetryableError(err)
+		})
+		if err != nil {
+			return diag.FromErr(err)
+		}
+		return nil
+	}
+
+	retryAssign := func(req enterpriseCostCenterResourcesRequest) diag.Diagnostics {
+		//nolint:staticcheck
+		err := resource.RetryContext(ctx, costCenterResourcesRetryTimeout, func() *resource.RetryError {
+			_, err := enterpriseCostCenterAssignResources(ctx, client, enterpriseSlug, costCenterID, req)
+			if err == nil {
+				return nil
+			}
+			if isRetryableGithubResponseError(err) {
+				//nolint:staticcheck
+				return resource.RetryableError(err)
+			}
+			//nolint:staticcheck
+			return resource.NonRetryableError(err)
+		})
+		if err != nil {
+			return diag.FromErr(err)
+		}
+		return nil
+	}
+
+	chunk := func(items []string) [][]string {
+		if len(items) == 0 {
+			return nil
+		}
+		const size = maxResourcesPerRequest
+		chunks := make([][]string, 0, (len(items)+size-1)/size)
+		for start := 0; start < len(items); start += size {
+			end := min(start+size, len(items))
+			chunks = append(chunks, items[start:end])
+		}
+		return chunks
+	}
+
+	if len(toRemoveUsers)+len(toRemoveOrgs)+len(toRemoveRepos) > 0 {
+		log.Printf("[INFO] Removing enterprise cost center resources: %s/%s", enterpriseSlug, costCenterID)
+
+		for _, batch := range chunk(toRemoveUsers) {
+			if diags := retryRemove(enterpriseCostCenterResourcesRequest{Users: batch}); diags.HasError() {
+				return diags
+			}
+		}
+		for _, batch := range chunk(toRemoveOrgs) {
+			if diags := retryRemove(enterpriseCostCenterResourcesRequest{Organizations: batch}); diags.HasError() {
+				return diags
+			}
+		}
+		for _, batch := range chunk(toRemoveRepos) {
+			if diags := retryRemove(enterpriseCostCenterResourcesRequest{Repositories: batch}); diags.HasError() {
+				return diags
+			}
+		}
+	}
+
+	if len(toAddUsers)+len(toAddOrgs)+len(toAddRepos) > 0 {
+		log.Printf("[INFO] Assigning enterprise cost center resources: %s/%s", enterpriseSlug, costCenterID)
+
+		for _, batch := range chunk(toAddUsers) {
+			if diags := retryAssign(enterpriseCostCenterResourcesRequest{Users: batch}); diags.HasError() {
+				return diags
+			}
+		}
+		for _, batch := range chunk(toAddOrgs) {
+			if diags := retryAssign(enterpriseCostCenterResourcesRequest{Organizations: batch}); diags.HasError() {
+				return diags
+			}
+		}
+		for _, batch := range chunk(toAddRepos) {
+			if diags := retryAssign(enterpriseCostCenterResourcesRequest{Repositories: batch}); diags.HasError() {
+				return diags
+			}
+		}
+	}
+
+	return nil
+}
+
+func hasCostCenterAssignmentsConfigured(d *schema.ResourceData) bool {
+	assignmentKeys := []string{"users", "organizations", "repositories"}
+	for _, key := range assignmentKeys {
+		if v, ok := d.GetOkExists(key); ok {
+			if set, ok := v.(*schema.Set); ok && set != nil && set.Len() > 0 {
+				return true
+			}
+			if !ok {
+				// Non-set values still indicate explicit configuration.
+				return true
+			}
+		}
+	}
+	return false
+}
+
+func expandStringSet(set *schema.Set) []string {
+	if set == nil {
+		return nil
+	}
+
+	list := set.List()
+	out := make([]string, 0, len(list))
+	for _, v := range list {
+		out = append(out, v.(string))
+	}
+	sort.Strings(out)
+	return out
+}
+
+func getStringSetOrEmpty(d *schema.ResourceData, key string) *schema.Set {
+	v, ok := d.GetOk(key)
+	if !ok || v == nil {
+		return schema.NewSet(schema.HashString, []any{})
+	}
+
+	set, ok := v.(*schema.Set)
+	if !ok || set == nil {
+		return schema.NewSet(schema.HashString, []any{})
+	}
+
+	return set
+}
+
+func diffStringSlices(current, desired []string) (toAdd, toRemove []string) {
+	cur := schema.NewSet(schema.HashString, stringSliceToAnySlice(current))
+	des := schema.NewSet(schema.HashString, stringSliceToAnySlice(desired))
+
+	for _, v := range des.Difference(cur).List() {
+		toAdd = append(toAdd, v.(string))
+	}
+	for _, v := range cur.Difference(des).List() {
+		toRemove = append(toRemove, v.(string))
+	}
+
+	sort.Strings(toAdd)
+	sort.Strings(toRemove)
+	return toAdd, toRemove
+}
+
+func isRetryableGithubResponseError(err error) bool {
+	var ghErr *github.ErrorResponse
+	if errors.As(err, &ghErr) && ghErr.Response != nil {
+		switch ghErr.Response.StatusCode {
+		case 404, 409, 500, 502, 503, 504:
+			return true
+		default:
+			return false
+		}
+	}
+	return false
+}
diff --git a/github/resource_github_enterprise_cost_center_test.go b/github/resource_github_enterprise_cost_center_test.go
new file mode 100644
index 0000000000..d1df2a3893
--- /dev/null
+++ b/github/resource_github_enterprise_cost_center_test.go
@@ -0,0 +1,161 @@
+package github
+
+import (
+	"fmt"
+	"os"
+	"strings"
+	"testing"
+
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/acctest"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/resource"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/terraform"
+)
+
+func TestAccGithubEnterpriseCostCenter(t *testing.T) {
+	randomID := acctest.RandStringFromCharSet(5, acctest.CharSetAlphaNum)
+
+	if isEnterprise != "true" {
+		t.Skip("Skipping because `ENTERPRISE_ACCOUNT` is not set or set to false")
+	}
+	if testEnterprise == "" {
+		t.Skip("Skipping because `ENTERPRISE_SLUG` is not set")
+	}
+	testEnterpriseCostCenterOrganization := os.Getenv("ENTERPRISE_TEST_ORGANIZATION")
+	testEnterpriseCostCenterRepository := os.Getenv("ENTERPRISE_TEST_REPOSITORY")
+	testEnterpriseCostCenterUsers := os.Getenv("ENTERPRISE_TEST_USERS")
+
+	if testEnterpriseCostCenterOrganization == "" {
+		t.Skip("Skipping because `ENTERPRISE_TEST_ORGANIZATION` is not set")
+	}
+	if testEnterpriseCostCenterRepository == "" {
+		t.Skip("Skipping because `ENTERPRISE_TEST_REPOSITORY` is not set")
+	}
+	if testEnterpriseCostCenterUsers == "" {
+		t.Skip("Skipping because `ENTERPRISE_TEST_USERS` is not set")
+	}
+
+	users := splitCommaSeparated(testEnterpriseCostCenterUsers)
+	if len(users) < 2 {
+		t.Skip("Skipping because `ENTERPRISE_TEST_USERS` must contain at least two usernames")
+	}
+
+	usersBefore := fmt.Sprintf("%q, %q", users[0], users[1])
+	usersAfter := fmt.Sprintf("%q", users[0])
+
+	configBefore := fmt.Sprintf(`
+		data "github_enterprise" "enterprise" {
+			slug = "%s"
+		}
+
+		resource "github_enterprise_cost_center" "test" {
+			enterprise_slug = data.github_enterprise.enterprise.slug
+			name            = "tf-acc-test-%s"
+
+			users         = [%s]
+			organizations = [%q]
+			repositories  = [%q]
+		}
+	`, testEnterprise, randomID, usersBefore, testEnterpriseCostCenterOrganization, testEnterpriseCostCenterRepository)
+
+	configAfter := fmt.Sprintf(`
+		data "github_enterprise" "enterprise" {
+			slug = "%s"
+		}
+
+		resource "github_enterprise_cost_center" "test" {
+			enterprise_slug = data.github_enterprise.enterprise.slug
+			name            = "tf-acc-test-updated-%s"
+
+			users         = [%s]
+			organizations = []
+			repositories  = []
+		}
+	`, testEnterprise, randomID, usersAfter)
+
+	configEmpty := fmt.Sprintf(`
+		data "github_enterprise" "enterprise" {
+			slug = "%s"
+		}
+
+		resource "github_enterprise_cost_center" "test" {
+			enterprise_slug = data.github_enterprise.enterprise.slug
+			name            = "tf-acc-test-%s"
+
+			users         = []
+			organizations = []
+			repositories  = []
+		}
+	`, testEnterprise, randomID)
+
+	checkBefore := resource.ComposeTestCheckFunc(
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "enterprise_slug", testEnterprise),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "name", fmt.Sprintf("tf-acc-test-%s", randomID)),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "state", "active"),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "organizations.#", "1"),
+		resource.TestCheckTypeSetElemAttr("github_enterprise_cost_center.test", "organizations.*", testEnterpriseCostCenterOrganization),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "repositories.#", "1"),
+		resource.TestCheckTypeSetElemAttr("github_enterprise_cost_center.test", "repositories.*", testEnterpriseCostCenterRepository),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "users.#", "2"),
+		resource.TestCheckTypeSetElemAttr("github_enterprise_cost_center.test", "users.*", users[0]),
+		resource.TestCheckTypeSetElemAttr("github_enterprise_cost_center.test", "users.*", users[1]),
+	)
+
+	checkAfter := resource.ComposeTestCheckFunc(
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "name", fmt.Sprintf("tf-acc-test-updated-%s", randomID)),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "state", "active"),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "organizations.#", "0"),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "repositories.#", "0"),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "users.#", "1"),
+		resource.TestCheckTypeSetElemAttr("github_enterprise_cost_center.test", "users.*", users[0]),
+	)
+
+	checkEmpty := resource.ComposeTestCheckFunc(
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "organizations.#", "0"),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "repositories.#", "0"),
+		resource.TestCheckResourceAttr("github_enterprise_cost_center.test", "users.#", "0"),
+	)
+
+	resource.Test(t, resource.TestCase{
+		PreCheck:  func() { skipUnlessMode(t, enterprise) },
+		Providers: testAccProviders,
+		Steps: []resource.TestStep{
+			{
+				Config: configBefore,
+				Check:  checkBefore,
+			},
+			{
+				Config: configAfter,
+				Check:  checkAfter,
+			},
+			{
+				Config: configEmpty,
+				Check:  checkEmpty,
+			},
+			{
+				ResourceName:      "github_enterprise_cost_center.test",
+				ImportState:       true,
+				ImportStateVerify: true,
+				ImportStateIdFunc: func(s *terraform.State) (string, error) {
+					rs, ok := s.RootModule().Resources["github_enterprise_cost_center.test"]
+					if !ok {
+						return "", fmt.Errorf("resource not found in state")
+					}
+					return fmt.Sprintf("%s/%s", testEnterprise, rs.Primary.ID), nil
+				},
+			},
+		},
+	})
+}
+
+func splitCommaSeparated(v string) []string {
+	parts := strings.Split(v, ",")
+	out := make([]string, 0, len(parts))
+	for _, p := range parts {
+		p = strings.TrimSpace(p)
+		if p == "" {
+			continue
+		}
+		out = append(out, p)
+	}
+	return out
+}
diff --git a/github/util_cost_centers.go b/github/util_cost_centers.go
new file mode 100644
index 0000000000..d4292e6109
--- /dev/null
+++ b/github/util_cost_centers.go
@@ -0,0 +1,209 @@
+package github
+
+import (
+	"context"
+	"errors"
+	"fmt"
+	"net/url"
+	"strings"
+
+	"github.com/google/go-github/v67/github"
+)
+
+type enterpriseCostCenter struct {
+	ID                string                         `json:"id"`
+	Name              string                         `json:"name"`
+	State             string                         `json:"state,omitempty"`
+	AzureSubscription string                         `json:"azure_subscription,omitempty"`
+	Resources         []enterpriseCostCenterResource `json:"resources,omitempty"`
+}
+
+type enterpriseCostCenterResource struct {
+	Type string `json:"type"`
+	Name string `json:"name"`
+}
+
+type enterpriseCostCenterListResponse struct {
+	CostCenters []enterpriseCostCenter `json:"costCenters"`
+}
+
+type enterpriseCostCenterCreateRequest struct {
+	Name string `json:"name"`
+}
+
+type enterpriseCostCenterUpdateRequest struct {
+	Name string `json:"name"`
+}
+
+type enterpriseCostCenterArchiveResponse struct {
+	Message         string `json:"message"`
+	ID              string `json:"id"`
+	Name            string `json:"name"`
+	CostCenterState string `json:"costCenterState"`
+}
+
+type enterpriseCostCenterResourcesRequest struct {
+	Users         []string `json:"users,omitempty"`
+	Organizations []string `json:"organizations,omitempty"`
+	Repositories  []string `json:"repositories,omitempty"`
+}
+
+type enterpriseCostCenterAssignResponse struct {
+	Message             string `json:"message"`
+	ReassignedResources []struct {
+		ResourceType       string `json:"resource_type"`
+		Name               string `json:"name"`
+		PreviousCostCenter string `json:"previous_cost_center"`
+	} `json:"reassigned_resources"`
+}
+
+type enterpriseCostCenterRemoveResponse struct {
+	Message string `json:"message"`
+}
+
+func enterpriseCostCentersList(ctx context.Context, client *github.Client, enterpriseSlug, state string) ([]enterpriseCostCenter, error) {
+	u, err := url.Parse(fmt.Sprintf("enterprises/%s/settings/billing/cost-centers", enterpriseSlug))
+	if err != nil {
+		return nil, err
+	}
+
+	q := u.Query()
+	if state != "" {
+		q.Set("state", state)
+	}
+	u.RawQuery = q.Encode()
+
+	req, err := client.NewRequest("GET", u.String(), nil)
+	if err != nil {
+		return nil, err
+	}
+
+	var result enterpriseCostCenterListResponse
+	_, err = client.Do(ctx, req, &result)
+	if err != nil {
+		return nil, err
+	}
+
+	return result.CostCenters, nil
+}
+
+func enterpriseCostCenterGet(ctx context.Context, client *github.Client, enterpriseSlug, costCenterID string) (*enterpriseCostCenter, error) {
+	req, err := client.NewRequest("GET", fmt.Sprintf("enterprises/%s/settings/billing/cost-centers/%s", enterpriseSlug, costCenterID), nil)
+	if err != nil {
+		return nil, err
+	}
+
+	var result enterpriseCostCenter
+	_, err = client.Do(ctx, req, &result)
+	if err != nil {
+		return nil, err
+	}
+
+	return &result, nil
+}
+
+func enterpriseCostCenterCreate(ctx context.Context, client *github.Client, enterpriseSlug, name string) (*enterpriseCostCenter, error) {
+	req, err := client.NewRequest("POST", fmt.Sprintf("enterprises/%s/settings/billing/cost-centers", enterpriseSlug), &enterpriseCostCenterCreateRequest{Name: name})
+	if err != nil {
+		return nil, err
+	}
+
+	var result enterpriseCostCenter
+	_, err = client.Do(ctx, req, &result)
+	if err != nil {
+		return nil, err
+	}
+
+	return &result, nil
+}
+
+func enterpriseCostCenterUpdate(ctx context.Context, client *github.Client, enterpriseSlug, costCenterID, name string) (*enterpriseCostCenter, error) {
+	req, err := client.NewRequest("PATCH", fmt.Sprintf("enterprises/%s/settings/billing/cost-centers/%s", enterpriseSlug, costCenterID), &enterpriseCostCenterUpdateRequest{Name: name})
+	if err != nil {
+		return nil, err
+	}
+
+	var result enterpriseCostCenter
+	_, err = client.Do(ctx, req, &result)
+	if err != nil {
+		return nil, err
+	}
+
+	return &result, nil
+}
+
+func enterpriseCostCenterArchive(ctx context.Context, client *github.Client, enterpriseSlug, costCenterID string) (*enterpriseCostCenterArchiveResponse, error) {
+	req, err := client.NewRequest("DELETE", fmt.Sprintf("enterprises/%s/settings/billing/cost-centers/%s", enterpriseSlug, costCenterID), nil)
+	if err != nil {
+		return nil, err
+	}
+
+	var result enterpriseCostCenterArchiveResponse
+	_, err = client.Do(ctx, req, &result)
+	if err != nil {
+		return nil, err
+	}
+
+	return &result, nil
+}
+
+func enterpriseCostCenterAssignResources(ctx context.Context, client *github.Client, enterpriseSlug, costCenterID string, reqBody enterpriseCostCenterResourcesRequest) (*enterpriseCostCenterAssignResponse, error) {
+	req, err := client.NewRequest("POST", fmt.Sprintf("enterprises/%s/settings/billing/cost-centers/%s/resource", enterpriseSlug, costCenterID), &reqBody)
+	if err != nil {
+		return nil, err
+	}
+
+	var result enterpriseCostCenterAssignResponse
+	_, err = client.Do(ctx, req, &result)
+	if err != nil {
+		return nil, err
+	}
+
+	return &result, nil
+}
+
+//nolint:unparam
+func enterpriseCostCenterRemoveResources(ctx context.Context, client *github.Client, enterpriseSlug, costCenterID string, reqBody enterpriseCostCenterResourcesRequest) (*enterpriseCostCenterRemoveResponse, error) {
+	req, err := client.NewRequest("DELETE", fmt.Sprintf("enterprises/%s/settings/billing/cost-centers/%s/resource", enterpriseSlug, costCenterID), &reqBody)
+	if err != nil {
+		return nil, err
+	}
+
+	var result enterpriseCostCenterRemoveResponse
+	_, err = client.Do(ctx, req, &result)
+	if err != nil {
+		return nil, err
+	}
+
+	return &result, nil
+}
+
+func enterpriseCostCenterSplitResources(resources []enterpriseCostCenterResource) (users, organizations, repositories []string) {
+	for _, r := range resources {
+		switch strings.ToLower(r.Type) {
+		case "user":
+			users = append(users, r.Name)
+		case "org", "organization":
+			organizations = append(organizations, r.Name)
+		case "repo", "repository":
+			repositories = append(repositories, r.Name)
+		}
+	}
+	return users, organizations, repositories
+}
+
+func stringSliceToAnySlice(v []string) []any {
+	out := make([]any, 0, len(v))
+	for _, s := range v {
+		out = append(out, s)
+	}
+	return out
+}
+
+func is404(err error) bool {
+	var ghErr *github.ErrorResponse
+	if errors.As(err, &ghErr) && ghErr.Response != nil {
+		return ghErr.Response.StatusCode == 404
+	}
+	return false
+}
diff --git a/website/docs/d/enterprise_cost_center.html.markdown b/website/docs/d/enterprise_cost_center.html.markdown
new file mode 100644
index 0000000000..1e9f650ba1
--- /dev/null
+++ b/website/docs/d/enterprise_cost_center.html.markdown
@@ -0,0 +1,37 @@
+---
+layout: "github"
+page_title: "Github: github_enterprise_cost_center"
+description: |-
+  Get a GitHub enterprise cost center by ID.
+---
+
+# github_enterprise_cost_center
+
+Use this data source to retrieve a GitHub enterprise cost center by ID.
+
+## Example Usage
+
+```
+data "github_enterprise_cost_center" "example" {
+  enterprise_slug = "example-enterprise"
+  cost_center_id  = "cc_123456"
+}
+```
+
+## Argument Reference
+
+* `enterprise_slug` - (Required) The slug of the enterprise.
+* `cost_center_id` - (Required) The ID of the cost center.
+
+## Attributes Reference
+
+* `name` - The name of the cost center.
+* `state` - The state of the cost center.
+* `azure_subscription` - The Azure subscription associated with the cost center.
+* `resources` - A list of assigned resources.
+  * `type` - The resource type.
+  * `name` - The resource identifier (username, organization login, or repository full name).
+* `users` - The usernames currently assigned to the cost center.
+* `organizations` - The organization logins currently assigned to the cost center.
+* `repositories` - The repositories currently assigned to the cost center.
+
diff --git a/website/docs/d/enterprise_cost_centers.html.markdown b/website/docs/d/enterprise_cost_centers.html.markdown
new file mode 100644
index 0000000000..5b159280c4
--- /dev/null
+++ b/website/docs/d/enterprise_cost_centers.html.markdown
@@ -0,0 +1,36 @@
+---
+layout: "github"
+page_title: "Github: github_enterprise_cost_centers"
+description: |-
+  List GitHub enterprise cost centers.
+---
+
+# github_enterprise_cost_centers
+
+Use this data source to list GitHub enterprise cost centers.
+
+## Example Usage
+
+```
+data "github_enterprise_cost_centers" "active" {
+  enterprise_slug = "example-enterprise"
+  state           = "active"
+}
+```
+
+## Argument Reference
+
+* `enterprise_slug` - (Required) The slug of the enterprise.
+* `state` - (Optional) Filter cost centers by state. Valid values are `active` and `deleted`.
+
+## Attributes Reference
+
+* `cost_centers` - A set of cost centers.
+  * `id` - The cost center ID.
+  * `name` - The name of the cost center.
+  * `state` - The state of the cost center.
+  * `azure_subscription` - The Azure subscription associated with the cost center.
+  * `resources` - A list of assigned resources.
+    * `type` - The resource type.
+    * `name` - The resource identifier (username, organization login, or repository full name).
+
diff --git a/website/docs/r/enterprise_cost_center.html.markdown b/website/docs/r/enterprise_cost_center.html.markdown
new file mode 100644
index 0000000000..b988c2dd1f
--- /dev/null
+++ b/website/docs/r/enterprise_cost_center.html.markdown
@@ -0,0 +1,57 @@
+---
+layout: "github"
+page_title: "Github: github_enterprise_cost_center"
+description: |-
+  Create and manage a GitHub enterprise cost center.
+---
+
+# github_enterprise_cost_center
+
+This resource allows you to create and manage a GitHub enterprise cost center.
+
+Deleting this resource archives the cost center (GitHub calls this state `deleted`).
+
+## Example Usage
+
+```
+resource "github_enterprise_cost_center" "example" {
+  enterprise_slug = "example-enterprise"
+  name            = "platform-cost-center"
+
+  # Authoritatively manage assignments (Terraform will add/remove to match).
+  users         = ["alice", "bob"]
+  organizations = ["octo-org"]
+  repositories  = ["octo-org/app"]
+}
+```
+
+## Argument Reference
+
+* `enterprise_slug` - (Required) The slug of the enterprise.
+* `name` - (Required) The name of the cost center.
+* `users` - (Optional) Set of usernames to assign to the cost center. Assignment is authoritative.
+* `organizations` - (Optional) Set of organization logins to assign to the cost center. Assignment is authoritative.
+* `repositories` - (Optional) Set of repositories (full name, e.g. `org/repo`) to assign to the cost center. Assignment is authoritative.
+
+## Attributes Reference
+
+The following additional attributes are exported:
+
+* `id` - The cost center ID.
+* `state` - The state of the cost center.
+* `azure_subscription` - The Azure subscription associated with the cost center.
+* `resources` - A list of assigned resources.
+  * `type` - The resource type.
+  * `name` - The resource identifier (username, organization login, or repository full name).
+* `users` - The usernames currently assigned to the cost center (mirrors the authoritative input).
+* `organizations` - The organization logins currently assigned to the cost center.
+* `repositories` - The repositories currently assigned to the cost center.
+
+## Import
+
+GitHub Enterprise Cost Center can be imported using the `enterprise_slug` and the `cost_center_id`, separated by a `/` character.
+
+```
+$ terraform import github_enterprise_cost_center.example example-enterprise/<cost_center_id>
+```
+
diff --git a/website/github.erb b/website/github.erb
index 7db02fc5fc..d5181fa8c6 100644
--- a/website/github.erb
+++ b/website/github.erb
@@ -100,6 +100,12 @@
             <li>
               <a href="/docs/providers/github/d/enterprise.html">github_enterprise</a>
             </li>
+            <li>
+              <a href="/docs/providers/github/d/enterprise_cost_center.html">github_enterprise_cost_center</a>
+            </li>
+            <li>
+              <a href="/docs/providers/github/d/enterprise_cost_centers.html">github_enterprise_cost_centers</a>
+            </li>
             <li>
               <a href="/docs/providers/github/d/external_groups.html">github_external_groups</a>
             </li>
@@ -226,6 +232,9 @@
             <li>
               <a href="/docs/providers/github/r/enterprise_actions_permissions.html">github_enterprise_actions_permissions</a>
             </li>
+            <li>
+              <a href="/docs/providers/github/r/enterprise_cost_center.html">github_enterprise_cost_center</a>
+            </li>
             <li>
               <a href="/docs/providers/github/r/enterprise_settings.html">github_enterprise_settings</a>
             </li>