Budgeted Costs or Direct costs are

Budgeted Costs or Direct costs are costs directly attributable tothe execution of a Task. Direct costs are task costs not associated with a resource. Direct costs are either Fixed (incurred once) or Variable (a value that will be multiplied by time units to give a total cost). A task may have more than one assigned direct cost. Direct Costs can be used in order to cost load a schedule without resource loading (or in addition to resource costs). Assigning a Direct Cost to a task is accomplished by adding the cost under Task Properties tab  Budgeted Direct Costs tab.