Which term best describes the expenses associated with construction that are not directly attributable to the physical construction process?

The term that best describes the expenses associated with construction that are not directly attributable to the physical construction process is indirect costs. These costs encompass a variety of expenses that support the construction project but are not directly tied to the physical activities of building. Indirect costs can include expenditures such as project management fees, permits, insurance, utilities, and overhead associated with the construction infrastructure.

Direct costs, in contrast, are those expenses that can be directly linked to specific construction activities, such as materials and labor for the construction itself. Complementary costs and supplementary costs are not standard terms used in construction cost accounting and do not accurately capture the essence of non-tangible expenses related to construction projects. Hence, indirect costs are the most appropriate classification for these types of expenditures, highlighting their necessary role in supporting the overall construction efforts without being part of the direct building process.