Fixed cost is excluded with standard cost, however, they can be applied with the target cost in a combination.

定额成本与标准成本相互排斥，但二者都可以与目标成本结合应用。

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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.

FORBES: 2013 IRS Mileage Rate Increases To 56.5 Cents Per Mile