Training costs include direct costs and indirect costs. Direct costs include the salaries and benefits of all employees participating in the training, such as trainees, trainers, consultants and project designers, the cost of materials and facilities used for training, the rent or purchase of equipment or classrooms, and transportation expenses.

Indirect expenses include general office supplies, facilities, equipment and related expenses, transportation expenses and various expenses not directly related to training, and salaries of managers, administrators and service personnel of training department not directly related to training.