indirect cost
US /ˌɪn.daɪ.rekt ˈkɑːst/
UK /ˌɪn.daɪ.rekt ˈkɑːst/

1.
coût indirect
a cost that cannot be directly attributed to a specific cost object (such as a product, service, or project) but is necessary for the overall operation of a business
:
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Rent for the factory is an indirect cost of production.
Le loyer de l'usine est un coût indirect de production.
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Administrative salaries are typically considered indirect costs.
Les salaires administratifs sont généralement considérés comme des coûts indirects.