IT department costs consider 1- direct cost 2- indirect cost 3- determine based on company field

Option3 is the correct answer.

Since for companies providing IT services like server synchronization, system upgradation, license maintenance, etc. are all forms part of their main income for which it must be incurring cost on maintenance of IT department. In such cases, its cost can be considered as a direct cost. For others, it can be considered as an indirect cost since its not directly related to earning the main business income.