1. A business cost that can be directly attributed to the production of goods or services, such as raw materials, labor, or manufacturing overhead
The cost of raw materials is a direct expense in manufacturing.
O custo das matérias-primas é uma despesa direta na fabricação.
2. Any expense that is clearly and specifically traceable to a particular project, product, or cost center
Direct expenses for the project include wages for dedicated staff and materials used.
As despesas diretas do projeto incluem salários de funcionários dedicados e materiais utilizados.