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In most instances, it is based on a fee paid to an employee for their sale or services. It is often expressed as a percentage and is factored into the cost of the item.

In finance, it is referred to as the cost of the trade at a brokerage. This fee is often a fixed amount and may be based on the size of the account, with smaller balances normally paying the full amount of the trade and larger account holders being offered a discount. It will be paid to the broker at both the time of purchase and during the sale of the security.

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