What does the cryptic crossword clue "Accounting category for rigged prices (5,5)" mean?

The definition is "Accounting category". The wordplay uses a charade (building blocks). FIXED (synonym="rigged/managed an outcome by fraudulent or underhand means") + COSTS (synonym="the prices paid for goods or services") = FIXEDCOSTS; definition: "Accounting category" The answer is FIXEDCOSTS.

Accounting category for rigged prices (5,5)

Guardian Cryptic #29043 | 14 Across | 2023-04-13 flower

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