RE:Strange accountingThere is no "Indirect Construction Costs" under "Cost of Sales" in Year End. There's only "Cost of Sales" of $85,408, so presumably the $5.31 is within there. In any case, I'm going with the presumption that Ernst & Young may know a bit about accounting. The "Indirect ..." shows up in Note 13, but after a truck is manufactured, doesn't Indirect become Direct? I believe so.