Direct cost

{
  "id": "MLC-T-ENV-008030",
  "term": "Direct cost",
  "field": "Environment",
  "term_source": "Direct Cost",
  "definitions": [
    "1. Is an accounting term for costs that are clearly and exclusively associated with a product or service and treated as such in cost accounting systems.\n\n2. Expenses that the Agency actually incurs in searching for and duplicating (and, in the case of commercial use requests, reviewing) records to respond to a FOIA request. Direct costs include, for example, the salary of the employee performing the work and the cost of operating duplication equipment. Not included in direct costs are overhead expenses such as the costs of space and heating or lighting of the facility in which the records are kept.\n\n3. Any cost that is identified specifically with a particular final cost objective. Direct costs are not limited to items that are incorporated in the end product as material or labor. Costs identified specifically with a contract are direct costs of that contract. All costs identified specifically with other final cost objectives of the contractor are direct costs of those cost objectives.\n\n4. Those costs that can be identified specifically with a particular final cost objective. Typical costs charged directly to a Federal award are the compensation of employees who work on that award, their related fringe benefit costs, the costs of materials and other items of expense incurred for the Federal award.",
    "1. Resources that must be committed to implement a program.\n\n2. Costs associated with resources expended for health care (compare with indirect costs); does not include lost wages.\n\n3. Those costs that can be identified specifically with a particular final cost objective. Typical costs charged directly to a Federal award are the compensation of employees who work on that award, their related fringe benefit costs, the costs of materials and other items of expense incurred for the Federal award."
  ],
  "subject": [
    "Social and economic factors",
    "Policy and guidance"
  ],
  "references": [
    "EPA An Introduction to Environmental Accounting As a Business Management Tool: Key Concepts and Terms at http://nepis.epa.gov/Exe",
    "40 CFR 2.107 (CFR 2018)",
    "48 CFR 2.101 (CFR 2018)",
    "Exchange Network Glossary",
    "Program Evaluation Glossary",
    "USDA 2004"
  ],
  "url": "https://mlchart.com/terminology/environment/direct-cost/"
}