Is insurance expense direct or indirect ?
Answers: It is overhead expenses. Taxes are direct / indirect. It can direct if linked to selective shipment etc.
Typically, it will be an indirect expense. You will not be able to tie the insurance expense from your warehouse to a singular widget that you sell. Direct expenses must be capable of be tied directly to an item or sale point (thus the first name "Direct").
The one exception is if you have markedly large items for mart that have specific individual insurance, close to buildings, planes, etc. Otherwise, consider insurance an indirect expense.