ASCP Diplomate in Laboratory Management (DLM) Practice Exam 2025 – Comprehensive All-in-One Resource for Exam Success!

Indirect costs are generally understood as expenses that are not directly tied to a specific function or activity within an organization, such as a laboratory. These costs typically do not vary in direct proportion to the volume of services provided, making them distinct from direct costs, which can fluctuate with the number of tests performed.

When considering indirect costs in the context of a laboratory setting, they often encompass fixed costs (such as rent, utilities, and administrative salaries) or semi-variable costs that might have both fixed and variable components. These costs contribute to the overall operational expenses but are not linked to the individual services or tests provided.

While fixed or semi-variable costs that remain constant can play a role in supporting the laboratory's operations, they do not change based on test volume, thus fitting the definition of indirect costs. This allows the laboratory to function efficiently regardless of its immediate outputs. Understanding this distinction is critical for proper financial management and cost allocation in healthcare and laboratory environments.