Fish sandwiches brilliant, a hundred bagged in record of US expenditure (4,4)

Guardian Cryptic #29576 | 10 Across | 2024-12-27
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I haven't cracked this one yet — but the brilliant team at Fifteensquared have:

definition: a US term for a record of costs of production COD="Fish" around STAR="brilliant", with C=Roman numeral for "a hundred" bagged inside

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