Indirect cost is that cost that affects the general production process of one or more products, so it cannot be assigned directly to a single product "Product (object)") without using some assignment criteria. For example, rent of an industrial warehouse or salary of administrative staff.

That is, we cannot assign it solely to a specific reference unit. But to more general criteria, which depend to a certain extent on the type of production. Such as the cost of electricity, water, storage, air conditioning, etc. of a production process. They are in contrast to the direct cost.