ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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FIXED CHARGE Definition
FIXED CHARGE is those expenses incurred each time a batch of product is produced. Primarily consists of ordering cost for the raw material, engineering costs for machine setup and preparation for the production run, and work order processing cost; also known as SETUP COST.
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CHAPS is Clearing house automated payment system. A computerized payment system for clearing checks in the UK.
BLUE CHIP is a stock considered to be of lowest risk with regard to dividend income and capital value.