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  2. Fixed cost - Wikipedia

    en.wikipedia.org/wiki/Fixed_cost

    As another example, for a bakery the monthly rent and phone line are fixed costs, irrespective of how much bread is produced and sold; on the other hand, the wages are variable costs, as more workers would need to be hired for the production to increase. For any factory, the fix cost should be all the money paid on capitals and land.

  3. Carrying cost - Wikipedia

    en.wikipedia.org/wiki/Carrying_cost

    In marketing, carrying cost, carrying cost of inventory or holding cost refers to the total cost of holding inventory.This includes warehousing costs such as rent, utilities and salaries, financial costs such as opportunity cost, and inventory costs related to perishability, shrinkage, and insurance. [1]

  4. Rental harmony - Wikipedia

    en.wikipedia.org/wiki/Rental_harmony

    Rental harmony [1] [2] is a kind of a fair division problem in which indivisible items and a fixed monetary cost have to be divided simultaneously. The housemates problem [3] [4] and room-assignment-rent-division [5] [6] are alternative names to the same problem.

  5. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    A bargain purchase option is given to the lessee. This is an option that allows the lessee, upon termination of the lease, to purchase the leased asset at a price significantly lower than the expected fair market value of the asset. The life of the lease is equal to or greater than 75% of the economic life of the asset.

  6. Lease - Wikipedia

    en.wikipedia.org/wiki/Lease

    The narrower term 'tenancy' describes a lease in which the tangible property is land (including at any vertical section such as airspace, storey of building or mine).A premium is an amount paid by the tenant for the lease to be granted or to secure the former tenant's lease, often in order to secure a low rent, in long leases termed a ground rent.

  7. Effective gross income - Wikipedia

    en.wikipedia.org/wiki/Effective_gross_income

    Effective gross income is the relationship or ratio between the sale price of the value of a property [clarification needed] and its effective gross rental income.. The anticipated income from all operations of the real property after an allowance is made for a vacancy and collection losses.