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Fixed Charges

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Costs that do not vary with changes in output and would continue even if a firm produced no output at all, such as most management expenses, interests on bonded debt, depreciation, property taxes, and other irreducible overhead.


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? References in periodicals archive
Reckson also converted or redeemed approximately $240 million of Preferred Equity, reducing its fixed charges by approximately $18 million.
It also provided that the insurer could reduce the per-diem coverage whenever the insured's per-diem net profits, plus fixed charges for the preceding 12 months, fell below $X.
According to the report, per-room income after expenses but before owners' fixed charges averaged $3,981 at full-service hotels in the Los Angeles area in 1992.
 
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