UK Government
ITIL - indirect cost
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A cost incurred in the course of making a product providing a service or running a cost centre or department, but which cannot be traced directly and in full to the product, service or department, because it has been incurred for a number of cost centres or cost units. These costs are apportioned to cost centres/cost units. Indirect costs are also referred to as overheads. ITIL. Glossaries © Crown Copyright Office of Government Commerce. Reproduced with the permission of the Controller of HMSO and the Office of Government Commerce |
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