There is an entire species of assets known as fixed assets that are really fixed costs
Total costs are the sum of variable, specific fixed and common fixed costs
CIVPAY is considered a fixed cost
in the year of execution and an entitlement because if you do the work, you must be paid.
Operating expenses on the income statement represent the variable and fixed costs
incurred (or allocated) to generate that period's revenues.
In speaking about fixed costs
, which he termed "overhead", John Maurice Clark wrote, "Should we, or should we not, count "overhead costs" in deciding whether a given thing is worth producing?
Customer-related costs that do not vary with the load carrying capability of the distribution facilities are fixed costs
that exist irrespective of what size of facility is installed.
The figures in panels 2 and 3 are based on three levels of sales and assume that the C/S ratio and fixed costs
remain constant across this range of activity.
Each cost type is decomposed into variable and fixed costs
along with the assignment of costs to cost centers.
Even among accountants and cost/price analysts, fixed costs
are usually overlooked or at best quickly glossed over.
The closure of the plant, which employs 340 workers, is expected to reduce fixed costs
in 2006 by $25 million.
At least in the very short run, rent, sales management, technology, health and welfare benefits, licensing, compliance/supervision, marketing, training and wholesaling support are fixed costs
E determines the percentage mileage allowance annually and it remains fixed throughout the calendar year; it is based on E's review of a sample of documents submitted monthly by drivers (including receipts, logbooks and invoices) reflecting the drivers' operating and fixed costs