Is Depreciation regarded as a Direct Cost?

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Is Depreciation regarded as a Direct Cost?
Frans Mandla Motau, Manager, South Africa

Is depreciation regarded as a part of direct costing, since is related to assets that are part of production?

Depreciation is Part of Indirect Costs
vidhu, Analyst, India
Depreciation is a part of indirect costs as it is covered under factory overheads. Moreover it can't be directly identified or attributed to a product.



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