Direct costs can be characterized as:

Direct costs are defined as expenses that can be directly traced to a specific project, task, or item of work. This characteristic is fundamental in accurately measuring and allocating expenses in project management and cost accounting. For instance, if a construction company is building a bridge, direct costs would include materials like steel and labor specifically assigned to the bridge project. This clear attribution helps organizations determine the true costs associated with a particular project, thereby enabling more precise budgeting, forecasting, and financial analysis.

In contrast, the other options do not accurately define direct costs. Costs involving office administration, for example, are typically classified as indirect costs, as they cannot be directly linked to a specific project. Similarly, costs not associated with any specific project or general expenses shared across multiple projects represent overhead costs, which are also not identifiable with a single project.