Decelerating growth with increasing fixed and variable costs does not bode well for future profitability.
The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile.
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Last month the European Commission recommended that, each year, firms release a breakdown of all the components of their directors' fixed and variable pay.
They were issued by Manulife (subsequently taken over by John Hancock) and were called Flexible Purchase Payment Deferred Combination Fixed and Variable Annuity Contracts Non- Participating.
First, understand the difference between fixed and variable rates.
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Notice 2012-72 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.
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So if fixed profits and variable profits are now acceptable, are any sort of profits not?
Hybrids between the two, like preferred stocks and convertible bonds offer future cash flows which are partly fixed and partly variable.
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Mortgages can come with fixed, variable and adjustable interest rates, and typically offer longer terms of repayment than home equity loans.
Airlines have huge fixed costs and negligible variable costs.
Time is fixed and the learning is variable, when what we need is a system that makes time variable so that the learning can be fixed.
Both variable and fixed annuities are usually sold as general investment vehicles with tax deferral until the funds are withdrawn.
As a result, he said all customers would be able to choose between two types of tariff - variable and fixed - and receive more transparent bills.
Inside it, ING was selling variable and fixed annuities, which are mutual funds and bond-like investments wrapped in life insurance that, in policies like ING's, cost several times more than low-cost alternatives and provide minimal coverage.
Such swaps had the university paying a fixed rate to, and simultaneously receiving a variable rate from, a counterparty.
Although the nature of the transformation is still unclear, it will probably include more partnerships and outsourcing to turn fixed costs into variable costs.
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At the Detroit Big Three plant, the time was fixed, but the result of training was variable and unpredictable.
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On the negative side, revenue growth is decelerating at the same time Amazon is investing more than previously expected in fulfillment centers (fixed assets) and operating and customer service employees (variable costs).
Where pay in the past has been 10% to 20% fixed income, or salary, and 80% to 90% variable income, or bonus, most banks are raising salaries to reduce the bonus portion.
While revenue sharing costs and postage costs are variable, other costs have large fixed components.
Unlike the fixed interest associated with savings accounts, credit card interest is variable and can change--mostly higher--at any time.
The answer is, overwhelmingly, insurance companies peddling high-cost, tax-deferred variable annuities with crappy proprietary mutual fund options and high-risk fixed accounts.
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So, cutting the fixed costs of reaching customers, as Apple is negotiating to do, and increasing the variable component, seems like a sensible move.
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And because most British mortgages are at variable interest rates, or are fixed for only a few years, sharp cuts in rates in Britain eased the burden on debtors more than rate cuts did in America, where many more mortgages are at fixed rates.
Harvard had some variable-rate borrowings, and the derivatives effectively converted those debts into fixed-rate ones.
Make sure you take into account your variable costs to get to a gross profit and then fully allocate all of your fixed costs associated with that account.
Using price to manage demand is a well-studied discipline in the airline and railway industries, where individual seats may be priced differently to manage variable demand into fixed capacity.
With a deferred annuity, you pay now and hope to accumulate assets through either a variable product that invests in equity mutual funds or a fixed product that offers bond-like returns.
Messrs Feldstein and Samwick also assume that retired folk will convert their personal retirement accounts into a variable-rate annuity, based on a combination of stocks and bonds, rather than a fixed-rate annuity.
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