Budget items and Fixed costs

Budget items noun - The expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes.

Fixed costs and budget items are semantically related. In some cases you can use "Fixed costs" instead a noun phrase "Budget items".

Fixed costs noun - A periodic charge that does not vary with business volume (as insurance or rent or mortgage payments etc.).

Budget items and fixed costs are semantically related. You can use "Budget items" instead a noun phrase "Fixed costs".