### Question
How is the "variable costs" defined?


### Answer
The term **variable costs** is defined in *10 U.S.C. § 4544* as follows -

> the costs that are expected to fluctuate directly with the volume of sales or services provided or the use of equipment or facilities

#### Citation:
  - *10 U.S.C. § 4544*
  - Heading: **Subtitle B-Army > PART IV-SERVICE, SUPPLY, AND PROCUREMENT > CHAPTER 433-PROCUREMENT**

