Direct costs are those clearly assigned to the aspect of the project that generated the cost.

Name: Direct costs are those clearly assigned to the aspect of the project that generated the cost.
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Direct costs are costs that can be specifically traced to a particular project, activity, or cost object. These costs are assigned to the specific aspect of the project or activity that generated them. Examples include labor costs, materials costs, and equipment costs.

Direct Costs Are Those Clearly Assigned to the Aspect of the Project