Is animal feed considered a direct or indirect cost?

Animal feed is considered a direct cost because it can be directly attributed to the production and care of laboratory animals. Direct costs are expenses that can be traced directly to a specific project or function, and in the case of laboratory animal care, feed is a fundamental expense necessary for maintaining the health and well-being of the animals used in research.

Feed represents a significant portion of the operational budget in a facility that houses animals, and its costs vary directly with the number of animals being cared for. This establishes a clear link between the feed expense and the animals under care, allowing for easy identification and accounting of that cost in research budgets.

In contrast, indirect costs are expenses that cannot be directly linked to a specific project, such as utilities, administrative salaries, or facility maintenance. These costs support overall operations but do not vary directly with the number of animals. This distinction underscores why animal feed is classified as a direct cost in the context of laboratory animal technologists and research facilities.