Beause salary and wages has more portion of salary but wages and salary has more portion of wages that's why wages and salary is direct exp

Salary and Wages as Indirect Expense:
Indirect expenses are costs that cannot be directly traced to a specific cost object or department. Salary and wages are considered indirect expenses because they are typically incurred to support multiple departments or functions within a company. These expenses are necessary for the overall operation of the business, rather than being directly tied to a specific product or service.

Factors that make Salary and Wages Indirect Expenses:
- Salaries and wages are often paid to employees who work in various departments or perform different functions.
- They are essential for the smooth functioning of the entire organization, rather than being specific to a particular product or service.
- These expenses are usually allocated across different departments or cost centers based on a predetermined allocation method.

Wages and Salary as Direct Expense:
Direct expenses are costs that can be directly attributed to a specific cost object, such as a product, service, or project. Wages and salary can be considered direct expenses in certain situations where they are incurred solely for the production or delivery of a specific product or service.

Factors that make Wages and Salary Direct Expenses:
- When certain employees are solely dedicated to a specific project or department, their wages and salary can be directly allocated to that cost object.
- In cases where employees work on a specific product line or service offering, their wages and salary can be directly tied to the cost of producing that product or delivering that service.
- These expenses are easily traceable to a specific revenue-generating activity within the organization.
In conclusion, while salary and wages are generally classified as indirect expenses due to their broad allocation across the organization, they can also be considered direct expenses in situations where they can be directly linked to a specific cost object or activity.