Direct Expenses: Expenses connected with purchases of goods are known as direct expenses or Expenses that are related to main business and without that if earning revenue is not possible called Direct Expenses. For example, freight, insurance, of goods in transit, carriage, wages, custom duty, import duty, octroi duty etc. Without incurring these expenses, it is not possible to bring the goods from the purchase point to the Godown of the business. such expenses are collectively known as direct expenses.

Indirect Expenses: These are the expenses for selling and administration of gods. All expenses other than direct expenses are assumed as indirect expenses. Such expenses have no relationship with purchase of goods or to your main Business which may not effect to Business. Examples of indirect expenses include rent of building, salaries to employees, legal charges, insurance of building, depreciation, printing charges etc.

Direct Expenses: माल की खरीद से जुड़ा व्यय प्रत्यक्ष व्यय या व्यय के रूप में जाना जाता है जो कि मुख्य व्यवसाय से संबंधित होते हैं और इसके बिना अगर कमाई आय संभव नहीं है तो डायरेक्ट व्यय कहा जाता है। For example, freight, insurance, of goods in transit, carriage, custom duty, import duty, octroi duty etc. इन खर्चों के बिना, सामान को खरीद बिंदु से व्यापार के गोदाम तक लाने में संभव नहीं है।

Indirect Expenses: प्रत्यक्ष खर्चों के अलावा सभी खर्चों को अप्रत्यक्ष व्यय के रूप में माना जाता है। ऐसे खर्चों का सामान खरीदने या आपके मुख्य व्यवसाय के साथ कोई संबंध नहीं है, जो व्यवसाय को प्रभावित नहीं कर सकता है। Examples of indirect expenses include rent of building, salaries to employees, legal charges, insurance of building, depreciation, printing charges etc.