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Topical Terminology > Indirect Cost



4 Definitions

Indirect cost

For Indirect cost we have terms and definitions in 4 topics. The topics are Accounting, Business, Energy and Supply Chain.



Indirect Cost (Accounting)

is that portion of cost that is indirectly expended in providing a product or service for sale (cannot be traced to a given cost object in an economically feasible manner) and is included in the calculation of COST OF GOODS SOLDe.g. rentutilitiesequipment maintenanceetc. Opposite of direct cost.


Indirect Cost (Business)

A fixed or overhead cost that cannot be attributed directly to the production of a particular item and is incurred even when there is no output.


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Indirect Cost (Energy)

Costs not directly related to mining or milling operations, such as overhead, insurance, security, office expenses, property taxes, and similar administrative expenses.


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Indirect Cost (Supply Chain)

A resource or activity cost that cannot be directly traced to a final cost object since no direct or repeatable cause-and-effect relationship exists. An indirect cost uses an assignment or allocation to transfer cost.




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