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 SOLD, e. G. Rent, utilities, equipment maintenance, etc. Opposite of direct cost.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). indirect cost. Retrieved September 24, 2026, from http://smartdefine.org/indirect_cost/definitions/1155984 |
| Chicago | Barry Goldsmith. 2010. "indirect cost" http://smartdefine.org/indirect_cost/definitions/1155984 (accessed September 24, 2026). |
| Harvard | Barry Goldsmith 2010, indirect cost, Smart Define, viewed 24 September, 2026, <http://smartdefine.org/indirect_cost/definitions/1155984>. |
| MLA | Barry Goldsmith. "indirect cost" 21 October 2010. Web. 24 September 2026. <http://smartdefine.org/indirect_cost/definitions/1155984> |