As we know, there are 3 user folders: languages, modules, templates.

I want to know which best folder to put my php or javascript files that contain functions or business logic?

For example, I modify the tpl_header.php by adding this code:
Code:
<table border="0">
<tr>
     <td valign="bottom" align="right" class="time">
          <?php include('time.php'); ?>
     </td>
</tr>
</table>
You could see that I've include 'time.php'. It contains javascript codes to display the current time.

So, where should I put the 'time.php' and what zen cart function to include the file?