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Noun edit

direct cost (plural direct costs)

  1. (finance, accounting, business) A cost that can be directly attributed to a cost object (such as a particular project, facility, function, service, or product).
    Coordinate term: indirect 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.

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