什么是fixed asset costs,direct costs和indirect cost?

什么是fixed asset costs,direct costs和indirect cost?
它们的中文意思和解释

Fixed assets costs should be the Costs of Fixed Assets includes the costs to acquire the fixed assets and the costs attributable to bringing the fixed assets into the working condition,should be added to the initial values of fixed asset.
Direct costs & indirect costs were the costs associated to the production process being treated as expenses of accounting period.
Direct costs = expenses directly related to the production activities as production costs,salaries for employees work in the manufactories,energy consumption for production etc.
Indirect costs = the all others expenses for current production period excludes the direct costs.