In accounting and economics, the DIRTI 5 is an acronym for "depreciation, interest, repairs, taxes, and insurance".^[1][2][3] Total fixed cost includes the DIRTI 5, which are unavoidable for any capital asset of significant value.

1. ^ Farm Credit East DIRTI 5
2. ^ Michigan State University DIRTI 5 (PDF)
3. ^ University of Maryland Extension DIRTI-5, archived from the original on 2015-09-15, retrieved 2020-10-30

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