Loans, mortgages, and taxes can be categorized as a company's?

Loans, mortgages, and taxes can indeed be categorized as a company's fixed costs. Fixed costs are expenses that do not change regardless of the level of goods or services produced by the business. These costs remain consistent over time, providing stability in financial forecasts and budget plans.

Loans and mortgages are obligations that a company has to repay regardless of how much product it sells or how successful it is in a given period. Similarly, taxes are typically assessed based on revenue or property values and have to be paid regularly, regardless of fluctuations in business performance. Understanding that these expenditures are fixed in nature helps businesses plan their finances more effectively, as these costs will persist even when revenue is low.

In contrast, the other categories do not fit the description of these financial obligations. Pools typically relate to groups of resources or investments and are not a direct cost category. Stock refers to shares in a company that represent ownership and is not a cost incurred by the business. Vertical integration involves the consolidation of supply chain operations, which is a strategy for business structure rather than an expense classification. Hence, categorizing loans, mortgages, and taxes as fixed costs is accurate and aligns with financial management principles.