interest comes under direct expenses or indirect expenses
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For example, the cost of the materials used to create a product is a direct cost. ... Other costs that are not direct costs include rent, production salaries, maintenance costs, insurance, depreciation, interest, and all types of utilities.
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Here are several examples of direct expenses: The materials used to construct a product for sale. The cost of the freight needed to transport goods to and from a manufacturing facility. The labor incurred to produce hours billable to a client. Labor and payroll taxes paid based on the number of units produced.
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