I

Indirect Expenses
Expenses that are not directly attributable to producing a product or delivering a service.  These expenses are also called Overhead and are expenses that are necessary no matter what products or services are delivered and no matter what level of Revenue is recognized for a given period.  Indirect Expenses include such items as professional fees from accountants and attorneys, building leases, insurance, and management salaries for management staff that oversee all operations.  Contrast with Direct Expenses, which are directly attributed to producing a product or delivering a service.