Which of the following is considered an indirect expense in the operating room?

Which of the following is considered an indirect expense in the operating room?

• A. Utilities
• B. Equipment purchases
• C. Direct patient care supplies
• D. Insurance premiums

Answer: (A)

Indirect expenses are costs that are not directly attributable to a specific service or procedure but are necessary for the overall operation of the facility. Utilities, such as electricity, water, and gas, fall into this category because they support the functioning of the operating room environment but are not tied to a particular surgical procedure or patient care activity. In the context of the other choices, equipment purchases represent a direct investment into surgical tools and machines that are used in procedures, so they are considered direct expenses. Direct patient care supplies, such as surgical instruments and materials used during a procedure, are also direct costs as they are directly linked to the care of the patient. Insurance premiums, while necessary, are considered more of an administratively incurred cost associated with risk management and are often grouped differently in financial assessments. Thus, utilities are the best fit as an indirect expense in the operating room setting.

Indirect expenses are costs that are not directly attributable to a specific service or procedure but are necessary for the overall operation of the facility. Utilities, such as electricity, water, and gas, fall into this category because they support the functioning of the operating room environment but are not tied to a particular surgical procedure or patient care activity.

In the context of the other choices, equipment purchases represent a direct investment into surgical tools and machines that are used in procedures, so they are considered direct expenses. Direct patient care supplies, such as surgical instruments and materials used during a procedure, are also direct costs as they are directly linked to the care of the patient. Insurance premiums, while necessary, are considered more of an administratively incurred cost associated with risk management and are often grouped differently in financial assessments. Thus, utilities are the best fit as an indirect expense in the operating room setting.