Indirect costs are, but not necessarily, not directly attributable to a cost object. Estimated percent of new cancers attributable to the virus worldwide in 2002. Failures attributable to customers are often due to misinformation. In many populations the amount of variation attributable to nutrition is shrinking. Estimates of the number of deaths attributable to Joseph Stalin vary widely. Direct costs are directly attributable to the object. Estimates of the number of deaths attributable to the Soviet dictator Joseph Stalin vary widely. This low rate is mostly attributable to poverty. Input VAT that is attributable to exempt supplies is not recoverable. Fighter Command made three further claims not attributable to a particular loss. A number of genetically attributable hypomagnesemia disorders have also been identified in humans. Hypertensive heart disease is only one of several diseases attributable to high blood pressure. Identifying deaths specifically attributable to the Berlin Wall is not straightforward. Some symptoms attributable to allergic diseases are mentioned in ancient sources. A broad subsidy is less attributable and less transparent.