What are direct costs associated with vehicle maintenance due to damage or negligence?

Direct costs related to vehicle maintenance due to damage or negligence are billed directly to the last renting branch. This approach ensures that the specific branch responsible for the damage is held accountable for the associated repair costs. In a business context, directly associating costs with the responsible entity provides a clearer picture of operational expenses and encourages branches to maintain their vehicles properly, reducing future costs.

The other options do not accurately represent how direct costs are treated in the context of vehicle maintenance. For instance, indirect cost analysis typically involves costs that cannot be traced directly to a specific cost object, such as general administrative expenses. Spreading costs across all branches would dilute accountability and might not represent the financial impact on the responsible branch. Writing off as business expenses could misrepresent the flow of costs, as direct costs should be accurately allocated to maintain clear financial records and operational responsibility.