If you are fortunate enough to be able to show how your work directly increases revenue to the company, you are a direct expense. Accountants and economists like direct expenses, because they’re scalable and show an immediate return on investment.
If you don’t have that fortune, then you’re an indirect expense. You might be a payroll clerk, an instructor, a janitor, a scheduler, an executive, et cetera. If you get into that situation where something you did saves the company a fistful of dollars or causes the company to gain work, it’s a real treat.
It is usually difficult to document the return on investment for indirect expenses. Managers know they need them, but they can’t predictably scale their indirect employees depending on how much revenue they want to pull in. They are a lagging economic indicator, reacting to demand from what is going on.

