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If I am reading the question correctly; someone who is directly under your supervision or control in a company. An indirect report is someone who may work with you, but is not subordinate to you. e.g. Jane is Donna's admin. Jane is a direct report of Donna's. Jane also prepares a weekly summary of activity for Eric. Jane is an indirect report of Eric's. On an organizational chart a direct report is a solid black line while an indirect report is usually a dashed line or light grey line.

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