Costs occurred in the operation of a business that cannot directly related to the individual products or services being produced. See indirect costCosts associated with a project that cannot be directly attr... More. Cost or expense (such as for administration, insurance, rent, and utility charges) that (1) relates to an operation or the firm as a whole, (2) does not become an integral part of a good or service (unlike raw materialThe aggregate of things used by an organisation in any under... More or direct labor), and (3) cannot be applied or traced to any specific unit of output[Process Output]
A product, result, or service generated ... More. Overheads are indirect costs.
