+Direct costs are expenses directly tied to producing a specific [Product](/wiki/product) or [Service](/wiki/service). These easily traceable outlays, such as raw materials or direct labor, are essential to a unit's creation and can be fully attributed to it.
+## See also
+- [Indirect Costs](/wiki/indirect_costs)
+- [Cost Accounting](/wiki/cost_accounting)
+- [Variable Costs](/wiki/variable_costs)
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