| Examples of common fixed costs are insurance and depreciation while variable costs include direct labor, raw materials and utilities. |
| The fixed costs, variable costs, the interest expense and depreciation are allowable deductions. |
| Marginal costs are cost components that are flagged as variable costs in the cost component layout. |
| The thing that worries us is that VisitScotland has substantial fixed costs and the only area where there are variable costs is in the marketing. |
| For railways this implies a better understanding of variable costs and their relation to user charges. |
| Main financial variables were hospital operating costs, fixed costs, and variable costs. |
