Indirect cost
Indirect cost is a cost that relates to the cost object but cannot be traced specifically to it; a cost that is jointly used or shared by more than one cost object.
Definitions
According to Managerial Accounting by Braun, Tietz (5th edition),
- Indirect cost. A cost that relates to the cost object but cannot be traced specifically to it; a cost that is jointly used or shared by more than one cost object.