Indirect Cost is any cost that is not directly involved in a specific task or project, and can not be accurately attributed to a specific cost centre. The Indirect Cost is the costs of services and materials required in support of the project or business efforts that do not contribute directly to the permanent facility. The main indirect cost of project is the company overhead (operating expenses) and profit. (Opposite of the Direct Cost (DC))
Related Cost in the Project: The Project Cost; Cost Estimate (Estimation)