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13) The expenses that a laboratory incurs for proficiency testing material are best described by which one of the following groups of costs?

Indirect costs, fixed costs, and operating expenses. Direct costs, variable costs, and operating expenses. Indirect costs, variable costs, and operating expenses. Indirect costs, variable costs, and capital expenses. Direct costs, fixed costs, and operating expenses.

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• Indirect costs are not directly related to a billable test but are necessary for its production. This is the case for expenses for proficiency testing material. Variable costs change proportionately with the volume of tests; this does NOT apply to proficiency testing expenses.

• Direct costs are expenses that can be directly traced to an end product.

• Variable costs change proportionately with the volume of tests.

• Fixed costs do not change with the volume of tests performed.

• Operating expenses are costs incurred to produce a product or service.

• To qualify as a capital expense, the item purchased must last longer than 1 year, cost a certain minimum amount, and either replace existing equipment or be purchased to support new products or services.

Orsulak PJ: Stand-alone automated solutions can enhance laboratory operations. ClinChem 2000;46:778–783.

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Clinical Pathology: General Principles, Lab Management

13) The expenses that a laboratory incurs for proficiency testing material are best described by which one of the following groups of costs?

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