…Creditors who incur these expenses are given priority over other creditors in receiving repayment from the debtor's general assets (Civil Code Articles 306, 307, etc.). (2) Expenses required for the maintenance and management of common areas of buildings, etc., also called common expenses, shared expenses, management fees, etc. In rental buildings and condominiums, there are areas for exclusive use by each person and common areas for joint use, so in contractual practice, in these leases, the parties often agree on the payment of rent for the former and the payment of common expenses for the latter. … From [Production Cost]…The same is true for production activities such as sales and management of goods, and head office operations. Therefore, these production costs are collectively called overhead costs or fixed costs. Therefore, the total production cost is equal to the sum of the main costs and fixed costs, and is called the total production cost. … *Some of the terminology explanations that refer to "common expenses" are listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…これらの費用を支出した債権者は,他の債権者に優先して債務者の一般財産から弁済をうけられる(民法306条1号,307条等)。(2)建物等の共用部分の維持管理に要する費用で,共通費,共用費,管理費などともいう。貸ビルやマンションなどでは,各人が独占的に使用する専用部分と共同で使用する共用部分があることから,これらの賃貸借においては,契約実務上,前者については賃料の支払,後者については共益費の分担支払が当事者間で約定されることが多い。… 【生産費】より…さらに商品の販売・管理,本社業務など生産活動のための支出も同様である。そこでこれらの生産費を一括して共通費overhead costあるいは固定費fixed costと呼ぶ。したがって,生産費の合計は主要費用と固定費の和に等しく,これを総生産費total costと呼ぶ。… ※「共通費」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
<<: Common expenses - common expenses
1881‐1958 French novelist and playwright. A gradua...
...C.S. Lewis dealt with issues of good and evil ...
…Led by Meriwether Lewis and William Clark, they ...
...They are also cultivated. In cold waters such ...
…Thus, the Latin American countries after indepen...
…[Kitamura Fumio]. … *Some of the terminology tha...
A general term for fish of the cod family, but oft...
…The ancient Hermetic texts were apparently enorm...
A deciduous medium-to-tall tree of the maple fami...
...There are three species: the gray wolf, the Ja...
A religious leader who founded a religion or reli...
…[Yoshishige Tachibana]. … *Some of the terminolo...
A tomb with a mound, i.e. a mound of earth, or by ...
Western-style painter and sculptor. Born in Tokyo...
?‐413 A military man in the final days of the Roma...