Fixed overhead spending variance

Fixed overhead spending variance is same as the fixed overhead flexible-budget variance. The difference between actual fixed overhead costs and fixed overhead costs in the flexible budget.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Fixed overhead spending variance. Same as the fixed overhead flexible-budget variance. The difference between actual fixed overhead costs and fixed overhead costs in the flexible budget.

According to Managerial Accounting by Braun, Tietz (5th edition),

Fixed overhead spending variance. Another name for the Fixed Overhead Budget Variance. This variance measures the difference between the actual fixed overhead costs incurred and the budgeted fixed overhead costs.