In many hospitals, orientation training expense (aka educational resources) is a shared expense that will be allocated to multiple departments. in these cases it is

Orientation training is an expnse that is shared among mulitple departments so as to the reduce the amount of cost that can be incured during this training. It would require someone that is qualified to give an orientation about the hospital, and so they should have a sufficient knowledge of this particular hospital. Furthermore oreientaion is similar for most departments so the cost can be shared since there are no specific needs for a particular department.