UK Is it possible for a fixed cost to be a direct expense?

[Barca]

Or do direct expenses always have to be variable?

 

[Steve-LevelUp]

Although I cannot think of a scenario where direct cost would be fixed, I suspect there might be some variability. Some people view their staff as a fixed cost if their policy is to not reduce hours when there is a production shortage. This would be more of a stepped variable rather than a pure fixed.

So, it depends, but I am inclined to say no.