Indirect spend makes up almost 50% of purchases for enterprise companies, but it differs from direct spend in terms of smaller average supplier expenditures, more suppliers, increased maverick spending, and a more complex stakeholder environment. Although indirect spend may not directly contribute to a company's product or service, it is necessary for the business to function. Examples include marketing, advertising, digital document storage, HVAC maintenance, and utilities, and determining which expenses are direct, indirect, or a mix of both is not always clear.