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TeachMeFinance.com - explain Indirect utility cost Indirect utility cost A utility cost that may not be meaningfully identified with any particular DSM program category. Indirect costs could be attributable to one of several accounting cost categories (i.e., Administrative, Marketing, Monitoring & Evaluation, Utility-Earned Incentives, Other). Accounting costs that are known DSM program costs should not be reported under Indirect Utility Cost; those costs should be reported as Direct Utility Costs under the appropriate DSM program category. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.