Is a Licensing Fee used to develop a product a direct cost?

<br>No license fee is not a <a href="https://www.google.co.uk/search?hl=en&gl=us&tbm=nws&q=direct%20cost&gs_l=news">direct cost</a> for <a href="http://jetblacktransportation.com/c/faq/q-how-much-does-a-tlc-license-cost-in-new-york-city/">New York Car Service</a> production of <a href="https://www.accountingweb.co.uk/search?search_api_views_fulltext=product">product</a>.<img src="https://www.freepixels.com/class="; style="max-width:450px;float:right;padding:10px 0px 10px 10px;border:0px;" alt="" /> <br>