A utility cost that may not be meaning fully identified with any particular DSM programme category. Indirect costs could be attributable to one of several accounting cost categories (i.e., Administrative, Marketing, Monitoringevaluation, Utility-Earned Incentives, Other). Accounting costs that are known DSM programme costs should not be reported under Indirect Utility Cost; those costs should be reported as Direct Utility Costsunder the appropriate DSM programme category.