feat: add support for Enterprise Cost Centers

This adds a new resource and data sources for managing GitHub Enterprise
Cost Centers via the REST API.

New resources:
- github_enterprise_cost_center: Create, update, and archive cost centers

New data sources:
- github_enterprise_cost_center: Retrieve a cost center by ID
- github_enterprise_cost_centers: List cost centers with optional state filter

Features:
- Authoritative management of cost center resource assignments (users,
  organizations, repositories)
- Retry logic with exponential backoff for transient API errors
- Batch processing for large resource assignments (max 50 per request)
- Import support using enterprise_slug:cost_center_id format

Documentation and examples included.

Author: github-actions[bot]

examples/cost_centers/main.tf

@@ -0,0 +1,100 @@
+terraform {
+  required_providers {
+    github = {
+      source  = "integrations/github"
+      version = "~> 6.0"
+    }
+  }
+}
+
+provider "github" {
+  token = var.github_token
+  owner = var.enterprise_slug
+}
+
+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))
+  }
+}

github/data_source_github_enterprise_cost_center.go

@@ -0,0 +1,95 @@
+package github
+
+import (
+	"context"
+	"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{
+		Description: "Use this data source to retrieve information about a specific enterprise cost center.",
+		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.",
+			},
+		},
+	}
+}
+
+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)
+
+	cc, _, err := client.Enterprise.GetCostCenter(ctx, enterpriseSlug, costCenterID)
+	if err != nil {
+		return diag.FromErr(err)
+	}
+
+	d.SetId(costCenterID)
+	if err := d.Set("name", cc.Name); err != nil {
+		return diag.FromErr(err)
+	}
+
+	state := strings.ToLower(cc.GetState())
+	if state == "" {
+		state = "active"
+	}
+	if err := d.Set("state", state); err != nil {
+		return diag.FromErr(err)
+	}
+	if err := d.Set("azure_subscription", cc.GetAzureSubscription()); err != nil {
+		return diag.FromErr(err)
+	}
+
+	if err := setCostCenterResourceFields(d, cc); err != nil {
+		return diag.FromErr(err)
+	}
+
+	return nil
+}

github/data_source_github_enterprise_cost_center_test.go

@@ -0,0 +1,45 @@
+package github
+
+import (
+	"fmt"
+	"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.RandString(5)
+	user := testAccConf.username
+
+	resource.Test(t, resource.TestCase{
+		PreCheck:          func() { skipUnlessEnterprise(t) },
+		ProviderFactories: providerFactories,
+		Steps: []resource.TestStep{{
+			Config: fmt.Sprintf(`
+				data "github_enterprise" "enterprise" {
+					slug = "%s"
+				}
+
+				resource "github_enterprise_cost_center" "test" {
+					enterprise_slug = data.github_enterprise.enterprise.slug
+					name            = "%s%s"
+
+					users = [%q]
+				}
+
+				data "github_enterprise_cost_center" "test" {
+					enterprise_slug = data.github_enterprise.enterprise.slug
+					cost_center_id  = github_enterprise_cost_center.test.id
+				}
+			`, testAccConf.enterpriseSlug, testResourcePrefix, randomID, user),
+			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", "users.#", "1"),
+				resource.TestCheckTypeSetElemAttr("data.github_enterprise_cost_center.test", "users.*", user),
+			),
+		}},
+	})
+}

github/data_source_github_enterprise_cost_centers.go

@@ -0,0 +1,98 @@
+package github
+
+import (
+	"context"
+
+	"github.com/google/go-github/v81/github"
+	"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{
+		Description: "Use this data source to retrieve a list of enterprise cost centers.",
+		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,
+				Description: "The list of cost centers.",
+				Elem: &schema.Resource{
+					Schema: map[string]*schema.Schema{
+						"id": {
+							Type:        schema.TypeString,
+							Computed:    true,
+							Description: "The cost center ID.",
+						},
+						"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.",
+						},
+					},
+				},
+			},
+		},
+	}
+}
+
+func dataSourceGithubEnterpriseCostCentersRead(ctx context.Context, d *schema.ResourceData, meta any) diag.Diagnostics {
+	client := meta.(*Owner).v3client
+	enterpriseSlug := d.Get("enterprise_slug").(string)
+	var state *string
+	if v, ok := d.GetOk("state"); ok {
+		s := v.(string)
+		state = &s
+	}
+
+	result, _, err := client.Enterprise.ListCostCenters(ctx, enterpriseSlug, &github.ListCostCenterOptions{State: state})
+	if err != nil {
+		return diag.FromErr(err)
+	}
+
+	items := make([]any, 0, len(result.CostCenters))
+	for _, cc := range result.CostCenters {
+		if cc == nil {
+			continue
+		}
+		items = append(items, map[string]any{
+			"id":                 cc.ID,
+			"name":               cc.Name,
+			"state":              cc.GetState(),
+			"azure_subscription": cc.GetAzureSubscription(),
+		})
+	}
+
+	stateStr := ""
+	if state != nil {
+		stateStr = *state
+	}
+	d.SetId(buildTwoPartID(enterpriseSlug, stateStr))
+	if err := d.Set("cost_centers", items); err != nil {
+		return diag.FromErr(err)
+	}
+	return nil
+}

github/data_source_github_enterprise_cost_centers_test.go

@@ -0,0 +1,42 @@
+package github
+
+import (
+	"fmt"
+	"testing"
+
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/acctest"
+	"github.com/hashicorp/terraform-plugin-sdk/v2/helper/resource"
+)
+
+func TestAccGithubEnterpriseCostCentersDataSource(t *testing.T) {
+	randomID := acctest.RandString(5)
+
+	config := fmt.Sprintf(`
+		data "github_enterprise" "enterprise" {
+			slug = "%s"
+		}
+
+		resource "github_enterprise_cost_center" "test" {
+			enterprise_slug = data.github_enterprise.enterprise.slug
+			name            = "%s%s"
+		}
+
+		data "github_enterprise_cost_centers" "test" {
+			enterprise_slug = data.github_enterprise.enterprise.slug
+			state           = "active"
+			depends_on      = [github_enterprise_cost_center.test]
+		}
+	`, testAccConf.enterpriseSlug, testResourcePrefix, randomID)
+
+	resource.Test(t, resource.TestCase{
+		PreCheck:          func() { skipUnlessEnterprise(t) },
+		ProviderFactories: providerFactories,
+		Steps: []resource.TestStep{{
+			Config: config,
+			Check: resource.ComposeTestCheckFunc(
+				resource.TestCheckResourceAttr("data.github_enterprise_cost_centers.test", "state", "active"),
+				resource.TestCheckTypeSetElemAttrPair("data.github_enterprise_cost_centers.test", "cost_centers.*.id", "github_enterprise_cost_center.test", "id"),
+			),
+		}},
+	})
+}