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Fixed cost

A cost that does not vary depending on production or 

Sales

 levels, such as 

Rent

Property

 tax, 

Insurance

, or interest 

Expense

.



Related Terms: 9

Expense

,

Insurance

,

Interest

,

Interest expense

,

Property

,

Property tax

,

Rent

,

Sales

,

Tax


Other Related Pages:

Category: Accounting


Starting With: F


Semi Related Terms: 403  CLICK HERE TO VIEW

Accelerated Cost Recovery System

,

Accrued expense

,

Acquisition cost

,

Accrued interest

,

After-tax basis

,

At par

,

All or any part

,

At best

,

At call

,

Accumulated earnings tax

,

Adjustable life insurance

,

At risk

,

Add-on service

,

As is

,

Attorney in fact

,

A shares

,

Average price per share

,

At the money

,

After-tax contributions

,

Additional paid-in capital

,

Abusive tax shelter

,

After-tax

,

Alternative Minimum Tax

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Book value per share

,

Benchmark interest rate

,

Buying on margin

,

Buy on close

,

Buy on opening

,

Basic earnings per share

,

Base interest rate

,

Bill of sale

,

Bulk sales escrow

,

Back-end load

,

B shares

,

Before-tax income

,

Break-even tax rate

,

Capitalized cost

,

Capitalized interest

,

Cost Accounting

,

Cost Of Goods Sold

,

Cost of sales

,

Compound interest

,

Committee on Uniform Securities Identification Procedures

,

Current production rate

,

Cost of Living Adjustment

,

Cost-of-living index

,

Commodity-product spread

,

Cost basis

,

Cash value life insurance policy

,

Casualty insurance

,

Convertible term insurance

,

Cost-of-living rider

,

Credit insurance

,

Credit life insurance

,

Cost of carry

,

Community property

,

Contract sale

,

Closed-end credit

,

Commercial property

,

Consumer interest

,

Cost of debt capital

,

Cost of funds

,

Closed-end fund

,

Closed-end investment company

,

Contingent deferred sales charge

,

C shares

,

Cloud on title

,

Cash or Deferred Arrangement

,

Cash sale

,

Class A Shares

,

Class B Shares

,

Capital gains tax

,

Consolidated tax return

,

Close a position

,

Curbs in

,

Days Sales Outstanding

,

Deferred tax

,

Depreciated cost

,

Discretionary expense

,

Deposit in transit

,

Deferred interest bond

,

Do Not Reduce

,

Dividend in arrears

,

Disability insurance

,

Dual life insurance

,

De-escalation clause

,

De facto

,

Doing business as

,

Debtor in possession

,

Debtor-in-possession financing

,

Due-on-sale clause

,

Dollar cost averaging

,

Deep in the money

,

Expense

,

Effective annual interest rate

,

Exact interest

,

Ex-legal

,

Either-or order

,

Employer Cost Index

,

Employment Cost Index

,

E-mini

,

Ex-pit transaction

,

Excess insurance

,

Executive indemnity insurance

,

Effective tax rate

,

Ex-all

,

Explicit interest

,

Ex-warrants

,

Economic rent

,

Estate tax

,

Ex-rights

,

Ex-rights date

,

Earned income tax credit

,

Estimated tax

,

Excess profits tax

,

Excise tax

,

First In First Out

,

Fixed cost

,

Federal Deposit Insurance Corporation

,

Fill or kill

,

Front-ending an order

,

Forward P/E

,

Fully diluted earnings per share

,

Factors of production

,

Front-end load

,

Form S-1

,

Forward interest rate

,

Forward sale

,

Federal Insurance Contributions Act

,

Federal Tax Identification Number

,

Federal tax lien

,

Flat tax

,

Franchise tax

,

Gross sales

,

G-7

,

General Agreement on Tariffs and Trade

,

Gross National Product

,

G-8

,

Group insurance

,

Group sale

,

Gather in the stops

,

Gift tax

,

Historical cost

,

Hazard insurance

,

Health insurance

,

Health Insurance Portability and Accountability Act

,

Holder in due course

,

Hidden tax

,

Held at the opening

,

Interest-bearing

,

In escrow

,

Interest rate collar

,

Interest rate risk

,

Interest rate swap

,

In-house

,

In line

,

Industrial production

,

Interest rate futures

,

Insurable interest

,

Insurance

,

Insurance agent

,

Insurance broker

,

Insurance carrier

,

Insurance claim

,

Insurance examiner

,

Insurance policy

,

Insurance premium

,

Interest

,

Interest expense

,

Indication of interest

,

In intestacy

,

Inter vivos trust

,

Imputed interest

,

Interest deduction

,

Interest-only loan

,

Interest rate

,

Interest rate cap

,

Interest rate ceiling

,

Interest rate floor

,

In play

,

In-process research and development

,

Interest rate option

,

I/O strip

,

Inchoate interest

,

Income property

,

Inheritance tax

,

Installment sales contract

,

Interest-only strip

,

Investment property

,

In-service withdrawal

,

Individual tax return

,

In and out

,

In sympathy

,

In the tank

,

Joint tax return

,

Last In First Out

,

Lending at a rate

,

Limit-on-close order

,

London Inter-Bank Offer Rate

,

Level premium insurance

,

Level term insurance

,

Life insurance

,

Long-term care insurance

,

Loan-to-cost

,

Lock-in

,

Level load

,

Locked in

,

Long-term gain or loss

,

Luxury tax

,

Last sale

,

Level I quotes

,

Level II quotes

,

Level III quotes

,

Municipal bond insurance

,

Municipal Bond Insurance Association

,

Make a market

,

Market on close order

,

Major medical insurance

,

Mortgage life insurance

,

Mezzanine level

,

Money at call

,

Mortgage interest deduction

,

Net interest margin

,

Net sales

,

Non-cash expense

,

Non-interest-bearing note

,

Notice of Sale

,

No limit order

,

No quote

,

No-Fault

,

Nonparticipating life insurance policy

,

No-Action Letter

,

No-lien affidavit

,

No-load

,

Non-resident alien tax

,

Non-investment property

,

No-load stock

,

No book

,

Original cost

,

Ordinary interest

,

On-floor order

,

On margin

,

Or better

,

Open interest

,

On account

,

On-the-spot loan

,

Open-end credit

,

Open-end mortgage

,

Open-end fund

,

Open-end management company

,

Open-end lease

,

Old age, survivors, and disability insurance

,

On-balance volume

,

On close

,

On open

,

On the opening

,

Pre-tax profit margin

,

Pro forma

,

Property inventory

,

Payment-in-kind security

,

Price Value of a Basis Point

,

P&L

,

Primary earnings per share

,

Participating insurance

,

Private Mortgage Insurance

,

Property damage coverage

,

Per stirpes

,

Property

,

Personal interest

,

Preforeclosure sale

,

Prepaid interest

,

Personal property

,

Property tax

,

Paid-in capital

,

Paid-in surplus

,

Private Investment in Public Equity

,

Portfolio insurance

,

Progressive tax

,

Property assessment

,

Proportional tax

,

Replacement cost

,

Return on Capital

,

Return on Invested Capital

,

Return on Total Assets

,

Real interest rate

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Retail sales index

,

Reduced paid-up insurance

,

Replacement cost insurance

,

Regulation A

,

Rent

,

Rent control

,

Residential property

,

Residential rental property

,

Regressive tax

,

Return on Capital Employed

,

Sales

,

Sales ledger

,

SG&A

,

Sales charge

,

Sales fee

,

Savings Association Insurance Fund

,

Simple interest

,

S&L

,

Same-store sales

,

Second-to-die insurance

,

Self insurance

,

Single-premium life insurance

,

Stock life insurance company

,

Survivorship insurance

,

Short interest

,

Short interest ratio

,

Severally but not jointly

,

Sale and leaseback

,

Security interest

,

Special use property

,

Social Security Tax

,

Short sale rule

,

Sales tax

,

S Corporation

,

Self-employment tax

,

Separate tax returns

,

Short-term gain or loss

,

Sin tax

,

Subchapter S Corporation

,

Schedule C

,

Seek a market

,

S&P phenomenon

,

Times interest earned

,

Total cost

,

Tax anticipation note

,

Tax-exempt bond

,

Tax renevue anticipation note

,

T-Bill

,

Take a position

,

Trailing P/E

,

Tax haven

,

Term insurance

,

Title insurance

,

Tax

,

Tax schedule

,

Truth in Lending

,

Tax-free bond fund

,

Tax-managed fund

,

Tax lien

,

Tax roll

,

Tenancy at will

,

Transfer tax

,

Tax deferral

,

Tax-deferred

,

Top hat plan

,

Tax-advantaged

,

Tax audit

,

Tax base

,

Tax basis

,

Tax bracket

,

Tax-deductible

,

Tax deduction

,

Tax-efficient

,

Tax evasion

,

Tax-exempt

,

Tax identification number

,

Tax loss carryback

,

Tax loss carryforward

,

Tax lot

,

Tax planning

,

Tax preference item

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Tax return

,

Tax sale

,

Tax shelter

,

Tax shield

,

Tax swap

,

Tax tables

,

Take a bath

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Unlimited tax bond

,

Umbrella liability insurance

,

Unearned interest

,

Unencumbered property

,

Unified Tax Credit

,

Value Added Tax

,

With interest

,

Wash sale rule

,

When, as, and if issued

,

X or XD

,

Y shares


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