Fixed costs can be direct or indirect and may influence profitability at different points on the income statement. Unlike a fixed cost, a variable cost is directly associated with production and ...

Fixed costs are typically found on a company's income statement under indirect or operating expenses. Once accounted for, ...

Fixed costs include items like rent ... referred to as "the bottom line" because it appears at the end of an income statement. It refers to the company's total profit after accounting for all ...