mixed costs

mixed costs
 смешанные затраты; категория затрат, имеющая место в результате учета на одном счете более чем одного вида затрат (например, и переменные и постоянные); в отличие от полупеременных затрат ([lang name="English"]semi variable costs) здесь акцент делается не на поведении затрат, а на их природе, их разнородности; пример такого счета -затраты на ремонт (материалы, труд, инструменты и др.);

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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