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will be treated as utility and is always indirect. For example, if electricity is required to run the boiler which in turn generates steam, then electricity needs to be allocated directly.

Costs usually allocated indirectly

* Indirect costs related to transport
* Administration cost
* Selling & distribution cost
* Office cost
* Security cost
* Shipping and Postage
* Utilities and rent

See also

*Total cost of ownership

References

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