indirect cost

indirect cost (plural indirect costs)

1. (finance, business, accounting) Any cost that is not directly accountable to a cost object (such as a particular project, facility, function, or product). They include administration, personnel and security costs.

   Synonym: indirect

   Coordinate term: direct cost

   • 2023 March 8, Gareth Dennis, “The Reshaping of things to come...”, in RAIL, number 978, page 46:

     When you deduct the direct and indirect costs, the picture looks a little different. Only mail and coal traffic generated a net revenue when accounting for all costs, not just direct operating costs.

• fixed cost ~ variable cost