USA Costs (Direct or Indirect?)

[Peter Holt]

Are sales commissions and major account representatives a direct or indirect cost? If direct, would they be part of cost of sales or separate?

I am leaning towards sales commissions as direct (because it increases as sales increase) and separate (because it is not part of the good/service). I am leaning towards major account representatives as indirect (because it doesn't increase as sales increase).

 

[Praz Finpoint]

Both expenses are not part of cost of goods sold.