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FLAT RATE

  • Flat rate
  • Pricing method

    A flat fee, also referred to as a flat rate or a linear rate refers to a pricing structure that charges a single fixed fee for a service, regardless of

    Flat rate

    Flat_rate

  • Flat tax
  • Type of tax

    A flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax

    Flat tax

    Flat_tax

  • State income tax in the United States
  • Form of taxation in the United States

    no individual or corporate income taxes. As of 2026, 15 states have a flat rate individual income tax: Arizona – 2.5% Colorado – 4.4% Georgia – 5.39%

    State income tax in the United States

    State income tax in the United States

    State_income_tax_in_the_United_States

  • Flat rate (finance)
  • Calculating loan repayments based only on the amount initially loaned

    In accounting and finance, flat interest rate mortgages and loans calculate interest based on the amount of money a borrower receives at the beginning

    Flat rate (finance)

    Flat rate (finance)

    Flat_rate_(finance)

  • Pay-per-click
  • Internet advertising model

    the flat-rate model, the advertiser and publisher agree upon a fixed amount that will be paid for each click. In many cases, the publisher has a rate card

    Pay-per-click

    Pay-per-click

  • Investeringssparkonto
  • they are entirely tax-free. Instead, the account holder must report a flat-rate taxable income on their tax return, which is calculated in roughly the

    Investeringssparkonto

    Investeringssparkonto

  • State Pension (United Kingdom)
  • Type of UK government pension

    receive the new State Pension, a single flat-rate amount introduced by the Pensions Act 2014. For 2026–27 the full rate is £241.30 a week. At least ten qualifying

    State Pension (United Kingdom)

    State_Pension_(United_Kingdom)

  • Conference call
  • Telephone call with several participants

    inbound services because these numbers are more palatable to the caller. Flat-rate conferencing services are being offered which give unlimited access to

    Conference call

    Conference call

    Conference_call

  • Abgeltungsteuer
  • Flat tax on private income from capital

    taxing with the personal tax rate of taxpayers, their income regardless of their height is taxed with the flat tax rate of 25%. The legal basis for this

    Abgeltungsteuer

    Abgeltungsteuer

  • Flat rated
  • Engine system

    When an aircraft engine is flat rated it means that an engine of high power or thrust rating is constrained to a lower power or thrust rating. The engine

    Flat rated

    Flat_rated

  • Affiliate marketing
  • Type of performance-based marketing

    percentage of the price of the product being sold, but can also be a flat rate per referral. Affiliate marketers may use various methods to generate

    Affiliate marketing

    Affiliate_marketing

  • Clare Torry
  • English singer and songwriter (born 1949)

    history, behind Queen's Bohemian Rhapsody. Torry was initially paid a flat rate of £30 and denied songwriting royalties, but received joint credits for

    Clare Torry

    Clare Torry

    Clare_Torry

  • Parental leave
  • Time taken off to care for a newborn

    wages, and fluctuations in the rate of employees returning to work. Leave legislation can also impact fertility rates. A study in Germany found that wages

    Parental leave

    Parental leave

    Parental_leave

  • Farebox recovery ratio
  • Fares collected versus operating expenses in public transport

    structures: a simple, flat rate fare structure (pay a fixed fare regardless of time of day and/or travel distance) or a complex, variable rate fare structure

    Farebox recovery ratio

    Farebox_recovery_ratio

  • OnLive
  • Defunct cloud gaming company

    taken on November 17, 2010. OnLive confirmed the details of its PlayPack flat-rate payment plan on December 2, 2010. With this option players pay a monthly

    OnLive

    OnLive

  • Income tax
  • Tax based on taxable income

    graduated or progressive tax rates). The tax imposed on companies is usually known as corporate tax and is commonly levied at a flat rate. Individual income is

    Income tax

    Income_tax

  • T-Online
  • German news portal

    In spring 2001, T-Online announced the demise of the flat-rate dialup plan but offered a flat-rate DSL plan in its place. Deutsche Telekom (T-Online) was

    T-Online

    T-Online

  • Window tax
  • Property tax based on the number of windows in a house

    the flat rate charge was increased to 3s. The number of windows that incurred tax was changed to seven in 1766 and eight in 1825. The flat-rate tax was

    Window tax

    Window tax

    Window_tax

  • Tax rate
  • Aspect of tax law

    tax rate is the legally imposed rate. An income tax could have multiple statutory rates for different income levels, where a sales tax may have a flat statutory

    Tax rate

    Tax_rate

  • Taxation in Hungary
  • 5% while the EU average is 30%. Income tax in Hungary is levied at a flat rate of 15%. Additionally there are two others contributions levied on income

    Taxation in Hungary

    Taxation in Hungary

    Taxation_in_Hungary

  • Annual flat-rate tax
  • The Annual flat-rate tax (French: Imposition forfaitaire annuelle or IFA) was an annual flat-tax payable by French corporations liable for corporate tax

    Annual flat-rate tax

    Annual_flat-rate_tax

  • Wide Area Telephone Service
  • Primitive long-distance flat-rate plan

    Wide Area Telephone Service (WATS) was a flat-rate long-distance service for customer dial-type telecommunications in the service areas of the North American

    Wide Area Telephone Service

    Wide_Area_Telephone_Service

  • Taxation in Finland
  • types: progressive state income tax other (mostly) flat-rate income taxes flat-rate property tax flat-rate consumption and property transfer taxes Income

    Taxation in Finland

    Taxation_in_Finland

  • Taxation in Bulgaria
  • income tax is also a flat 10%. Value-Added Tax applies at a flat rate of 20% on virtually all goods and services. A lower rate of 9% applies on only

    Taxation in Bulgaria

    Taxation_in_Bulgaria

  • Rate center
  • Geographic area used to determine telephone services

    identified as a list of other individual rate centers to which local or flat-rate landline calling is provided A rate center may contain one or multiple physical

    Rate center

    Rate_center

  • List of Garth Brooks concert tours
  • List of concerts by American country music singer Garth Brooks

    career, Brooks has maintained a distinct ticketing model characterized by flat-rate pricing, all-inclusive admission fees, and multi-night venue stays to

    List of Garth Brooks concert tours

    List of Garth Brooks concert tours

    List_of_Garth_Brooks_concert_tours

  • Proportional tax
  • Fixed fraction of source

    proportional taxes. Flat taxes are defined as levying a fixed (“flat”) fraction of taxable income. A flat tax is a tax with a single rate on the taxable amount

    Proportional tax

    Proportional_tax

  • Elegushi Beach
  • Beach in Lagos state, Nigeria

    on the beach weekly visit on Sundays. Their gate pass is at 2000 naira flat rate but can be discounted if you have like a group. Their official Instagram

    Elegushi Beach

    Elegushi Beach

    Elegushi_Beach

  • Cafeteria
  • Food service location in which there is little or no waiting staff table service

    particularly items such as hamburgers or tacos. Customers are either charged a flat rate for admission (as in a buffet) or pay at check-out for each item. Some

    Cafeteria

    Cafeteria

    Cafeteria

  • Water kiosk
  • Small scale business in African villages

    home from the kiosk in buckets of 20 liters. The sale price can be a flat rate per household or, more typically, a price per bucket which is advertised

    Water kiosk

    Water kiosk

    Water_kiosk

  • Revenue Act of 1861
  • US legislation establishing the first national income tax

    elsewhere, or from any other source whatever". The tax imposed was a flat tax, with a rate of 3% on incomes above $800 ($28,667 in 2025). The Revenue Act of

    Revenue Act of 1861

    Revenue Act of 1861

    Revenue_Act_of_1861

  • Payphone
  • Coin or card-operated public telephone

    access to basic communication services. The charge for a call may be a flat rate, or dependent on call duration. Following the explosive growth of mobile

    Payphone

    Payphone

    Payphone

  • Long-distance calling
  • Telephone call charged at a higher rate

    the United States, long-distance rates were historically kept artificially high to subsidize unprofitable flat-rate local residential services.[citation

    Long-distance calling

    Long-distance_calling

  • Meridian 59
  • 1996 video game

    December 15, 1995, and released commercially on October 7, 1996, with a flat-rate monthly subscription. Meridian 59 was later released as open source software

    Meridian 59

    Meridian_59

  • Tusass
  • Greenlandic telecommunications company

    the first time flat-rate broadband to the town. In late 2021 another ground station was completed in Ittoqqortoormiit, where flat-rate broadband was also

    Tusass

    Tusass

    Tusass

  • Penny Black
  • World's first adhesive postage stamp

    Black allowed letters of up to 1⁄2 ounce (14 grams) to be delivered at a flat rate of one penny, regardless of distance. On 13 February 1837, Sir Rowland

    Penny Black

    Penny Black

    Penny_Black

  • Taxation in Georgia (country)
  • level property taxes as well as various fees are collected. There are 6 flat tax rates in Georgia: corporate profit tax, value added tax, excise tax, personal

    Taxation in Georgia (country)

    Taxation_in_Georgia_(country)

  • Pegasystems
  • American software company

    token-based AI pricing with a flat-rate, outcome-based pricing model for agentic workflows. Under this model, organizations pay a flat rate per completed business

    Pegasystems

    Pegasystems

  • 809 scam
  • Form of phone fraud targeting the US and Canada

    warning. As these are international calls, they are not covered by domestic flat-rate calling plans. These codes may contain caller-pays mobile numbers or individual

    809 scam

    809 scam

    809_scam

  • Ihug
  • Defunct New Zealand internet service provider

    2000 ihug was New Zealand's largest ISP but as other ISPs began offering flat rate services, some customers opted to transfer to those providers. ihug originally

    Ihug

    Ihug

  • Ymobile
  • Japanese company

    Wirukomu) was a PHS operator based in Tokyo, offering flat-rate wireless network data transmission and flat-rate voice calls for its subscribers. The company was

    Ymobile

    Ymobile

  • Food delivery
  • Food courier service

    delivery company, choose to pay online or in person, with cash or card. A flat rate delivery fee is often charged with what the customer has bought. Sometimes

    Food delivery

    Food delivery

    Food_delivery

  • Tax rates in Europe
  • with the first two being based on a totally Progressive tax rate and the rest being flat rate. Taxable income is derived after subtracting personal and

    Tax rates in Europe

    Tax_rates_in_Europe

  • Abeokuta Women's Revolt
  • Nigerian political movement

    order to end the taxation regime, the AWU wrote "proposals to replace the flat rate tax on women, on with taxation on expatriate companies, investment in

    Abeokuta Women's Revolt

    Abeokuta_Women's_Revolt

  • 2026 Colorado Amendment 87
  • 2026 referendum

    of 15 U.S. states with a flat income tax rate. The state previously used a gradual income tax rate, switching to the flat rate in 1987. The proposed amendment

    2026 Colorado Amendment 87

    2026 Colorado Amendment 87

    2026_Colorado_Amendment_87

  • Value-added tax in the United Kingdom
  • UK goods and services tax policy

    Customs. July 2013. Retrieved 3 November 2013. "Flat Rate VAT Scheme". Retrieved 15 December 2022. "Flat Rate Scheme for VAT". HM Revenue & Customs. Retrieved

    Value-added tax in the United Kingdom

    Value-added tax in the United Kingdom

    Value-added_tax_in_the_United_Kingdom

  • FXO and FXS
  • just outside the exchange boundary of a large city, or just outside the flat-rate local calling area for the city, would find that many numbers which would

    FXO and FXS

    FXO_and_FXS

  • Temporary duty assignment
  • U.S. Government Employee duty status designation

    Manual. Employees on TDY status are reimbursed for their expenses via a flat-rate per diem, based on location, covering meals, and incidental expenses (M&IE)

    Temporary duty assignment

    Temporary duty assignment

    Temporary_duty_assignment

  • Taxation in Indonesia
  • a flat rate of 20% of gross income. For income gained by companies, they are taxed by a flat rate of 25% of net income. The VAT is imposed in a flat rate

    Taxation in Indonesia

    Taxation_in_Indonesia

  • Double feature
  • Exhibition of two films for the price of one

    interested in buying their pictures as supporting features (a B-movie) at a flat rate. Once Nicholson and Arkoff combined two features into a program, sold

    Double feature

    Double_feature

  • Moving company
  • Business that provides packing and moving services for relocation

    the volume of the items rather than their weight. Some movers may offer flat rate pricing based on the number of rooms or bedrooms. The use of truck rental

    Moving company

    Moving company

    Moving_company

  • National Insurance
  • Tax and social benefit system in the UK, introduced in 1911

    contributions persisted until 1975 when these contributions finally ceased to be flat-rate and became earnings related, collected along with Income Tax under the

    National Insurance

    National Insurance

    National_Insurance

  • Poll taxes of 1376–1381
  • Series of poll taxes in England

    married couples. The levy of 1381 operated under a combination of both flat rate and graduated assessments. The minimum amount payable was set at 4d, however

    Poll taxes of 1376–1381

    Poll_taxes_of_1376–1381

  • SugarInstant
  • Online adult movie streaming service

    adult DVDs online. Initially, SugarInstant's services were limited to flat-rate membership-based DVD-by-mail, but since its creation in 2002, the company

    SugarInstant

    SugarInstant

    SugarInstant

  • One Hungary
  • Hungarian telecommunications provider

    calls and texts in October 2012. They were the first operator offering flat-rate tariffs on the market. On 31 January 2023, Antenna Hungária (a subsidiary

    One Hungary

    One Hungary

    One_Hungary

  • New York State Thruway
  • System of controlled-access highways within the U.S. state of New York

    (ticket-based), and open (barrier-based) tolling. From 2016 to 2018, all flat-rate barriers on the Thruway system transitioned to open road tolling, which

    New York State Thruway

    New York State Thruway

    New_York_State_Thruway

  • Pocket Communications
  • American cell phone provider

    directly with Cricket Communications in the only US market where two flat-rate providers competed head to head. Pocket's unique marketing strategy included

    Pocket Communications

    Pocket Communications

    Pocket_Communications

  • Electronic Toll Collection (Taiwan)
  • Toll collection system in Taiwan

    during off-peak hours. Taiwan was the first country to transfer from flat-rate toll stations to a distance-based pay-as-you-go tolling system on all

    Electronic Toll Collection (Taiwan)

    Electronic Toll Collection (Taiwan)

    Electronic_Toll_Collection_(Taiwan)

  • Pet taxi
  • Type of transportation taxi service that transports various pets

    services. Some pet taxis charge by the mile, while others may offer a flat rate for various trips. Less commonly, some pet taxi services may offer long-distance

    Pet taxi

    Pet taxi

    Pet_taxi

  • Attorney's fee
  • Term for compensation for legal services

    of court. Fees may be an hourly, flat-rate or contingent fee. Recent studies suggest that when lawyers charge a flat-fee rather than billing by the hour

    Attorney's fee

    Attorney's_fee

  • Burstable billing
  • Method of measuring bandwidth based on peak use

    Critics of the 95th percentile billing method usually advocate the use of a flat rate system or using the average throughput rather than the 95th percentile

    Burstable billing

    Burstable_billing

  • Gyppo logger
  • Type of logger

    on a fixed-price basis, although they occasionally work for mills on a flat-rate, contract, or piecework basis. The IWW first introduced the term gyppo

    Gyppo logger

    Gyppo logger

    Gyppo_logger

  • Amazon Underground
  • App store that offered free variants of paid apps

    app developers based on the time that users spent within the app, at a flat rate of $0.002 per user minute. Amazon announced on April 28, 2017 that the

    Amazon Underground

    Amazon_Underground

  • Arcor (telecommunications)
  • Former fixed phone line and Internet business of Vodafone D2 GmbH

    needed] Arcor was the first German telecommunications provider to offer a flat rate tariff for ISDN phone lines.[citation needed] Mannesmann Arcor AG & Co

    Arcor (telecommunications)

    Arcor_(telecommunications)

  • Taxation in Ethiopia
  • land leases etc. The extent of these taxes varies, but they are usually flat rates on the gross amount of income, or they vary based on the size of the taxed

    Taxation in Ethiopia

    Taxation_in_Ethiopia

  • Steve Anderson (activist)
  • Canadian activist

    Telecommunications Commission (CRTC) from allowing usage-based billing and ending flat-rate Internet access in Canada. Anderson is the founder of OpenMedia.ca, a

    Steve Anderson (activist)

    Steve_Anderson_(activist)

  • Beveridge Report
  • Influential 1942 document in the founding of the welfare state in the United Kingdom

    "means-tested" benefits. His proposal was for a flat rate universal contribution in exchange for a flat rate universal benefit. Means-testing was intended

    Beveridge Report

    Beveridge Report

    Beveridge_Report

  • State Second Pension
  • Social program in the UK

    low to moderate earners currently anyway] and become 'flat rate'. It was stated that the flat rate of S2P would be about £1.40 per week (£73 pa) in current

    State Second Pension

    State_Second_Pension

  • Autopatch
  • Telecommunications feature

    typically limited by settings in the autopatch module to be only to flat-rate numbers, such as local calls or toll-free numbers. The practice of connecting

    Autopatch

    Autopatch

    Autopatch

  • Bandar Utama station
  • MRT station in Petaling Jaya, Selangor, Malaysia

    and Pusat Bandar Damansara stations do not qualify for the flat rate charges (because the flat fee is only applicable to MRT riders who have travelled more

    Bandar Utama station

    Bandar Utama station

    Bandar_Utama_station

  • Haig–Simons income
  • Law in public finance studies: income as consumption plus change in net worth

    (1974). A flat-rate could be employed instead of progressive rates under a cash-flow tax. See Treasury I, supra note 1, at 191. But if a flat-rate consumption

    Haig–Simons income

    Haig–Simons_income

  • Elterngeld (Germany)
  • Form of social benefit in Germany

    not taken into account. The net income is also calculated using flat-rate tax rates for profit income. Income tax is calculated by applying the income

    Elterngeld (Germany)

    Elterngeld_(Germany)

  • GMF AeroAsia
  • Indonesian company

    Asia-Pacific 2025 in Singapore, GMF advanced collaborations with Honeywell for flat-rate repair programs covering APU and LRU components, and engaged cabin-interior

    GMF AeroAsia

    GMF_AeroAsia

  • Flat-fee MLS
  • Flat-fee multiple listing service or flat-fee MLS refers to the practice in the real estate industry of a seller entering into an "à la carte service

    Flat-fee MLS

    Flat-fee_MLS

  • Flat rack container
  • Shipping container with two end walls

    a fee is also charged for the use of the flat rack itself, these costs are included in the freight rate. Flat racks, open top containers and reefer containers

    Flat rack container

    Flat rack container

    Flat_rack_container

  • Salt flat
  • Flat expanse of ground covered with salt and other minerals

    salt flat forms by evaporation of a water pool, such as a lake or pond. This happens in climates where the rate of water evaporation exceeds the rate of

    Salt flat

    Salt flat

    Salt_flat

  • Billable hours
  • communications firms refer to 'utilization rates' or 'chargeability'". The primary alternatives to billable hours are a flat rate for specific transactions, or the

    Billable hours

    Billable_hours

  • Taxation in Albania
  • Albania had a flat tax of 10%, which was implemented in 2008. Value-Added Tax is levied at two different rates of 20% as standard rate, and 10% on medicinal

    Taxation in Albania

    Taxation_in_Albania

  • Poll tax (Great Britain)
  • Controversial system of taxation from 1989 to 1993

    Alternatives to Domestic Rates. It considered a flat-rate per-capita tax as a supplement to another tax, noting that a large flat-rate tax would be seen as

    Poll tax (Great Britain)

    Poll_tax_(Great_Britain)

  • Pension Credit
  • Welfare benefit in the United Kingdom

    complex system with a single flat-rate pension of about £170 per week. Savings Credit, which would be abolished by the flat-rate pension policy, is currently

    Pension Credit

    Pension_Credit

  • The "E" Ticket
  • Former fanzine

    The magazine was named after the E tickets that, before the move to flat-rate entry tickets, denoted the top rides in the park. The following is a list

    The "E" Ticket

    The

    The_"E"_Ticket

  • Taxation in Norway
  • interest, etc.), is taxed at a flat rate of 23% in 2018. Residents of northern Troms and Finnmark have a lower tax rate, at 19.5%. In 2010, the tax on

    Taxation in Norway

    Taxation_in_Norway

  • All-you-can-eat restaurant
  • Restaurant model based on a single price for any amount of food

    Retrieved 2023-04-08. Just, David R.; Brian Wansink (February 2011). "The Flat-Rate Pricing Paradox: Conflicting Effects of "All-You-Can-Eat" Buffet Pricing"

    All-you-can-eat restaurant

    All-you-can-eat restaurant

    All-you-can-eat_restaurant

  • Tax
  • Compulsory contribution to state revenue

    after which, each province was obliged to pay 1% tax on wealth and a flat rate on each adult. This brought about regular census and shifted the tax system

    Tax

    Tax

  • Non-Habitual Resident
  • Status in Portuguese tax law

    Portuguese Personal Income Tax, by granting a set of tax exemptions and flat rate taxation for a period of 10 years, in order to attract to Portugal, expat

    Non-Habitual Resident

    Non-Habitual Resident

    Non-Habitual_Resident

  • DB Regio
  • Subsidiary of Deutsche Bahn AG

    individual transports, DB Regio also offers comprehensive flat-rate tickets. In 1995 such a flat-rate ticket was introduced for the first time with the

    DB Regio

    DB_Regio

  • Air Travel Tax
  • As the differential rate was considered by the EU to be an interference with the internal market, this was changed to a flat rate of €3 from 1 March 2011

    Air Travel Tax

    Air_Travel_Tax

  • IrelandOffline
  • to 2000 users of its "IOL Surf No Limits" internet access package - a flat rate package - for what it deemed "excessive usage" of the service. This prompted

    IrelandOffline

    IrelandOffline

  • SIP provider
  • Provider of Session Initiation Protocol

    offer flat rate pricing "per channel" (simultaneous call leg) while some offer an unlimited number of channels but a low, fixed per-minute rate. Some

    SIP provider

    SIP_provider

  • Value-added tax
  • Form of consumption tax

    institutions, vessels, and air transport are zero rated. Taxi services have flat-rate tax of 4%. Flat-rate farmers supplying agricultural goods to VAT taxable

    Value-added tax

    Value-added tax

    Value-added_tax

  • Senior Railcard
  • British Rail discount card

    dogs received flat-rate discounts until 1988. During spring 1988, First Class travel was available at the Standard Class price on Saver-rate fares. For three

    Senior Railcard

    Senior Railcard

    Senior_Railcard

  • William Beveridge
  • British Liberal politician, economist, and social reformer (1879–1963)

    planned a flat rate of child allowance. But Beveridge, alluding to the problem of an overall declining birth rate, argued that even the flat rate would be

    William Beveridge

    William Beveridge

    William_Beveridge

  • The Garth Brooks Stadium Tour
  • 2018–22 concert tour by Garth Brooks

    Mile High. To maintain low consumer entry points, Brooks implemented a flat rate ticket pricing model without dynamic markup across all primary market

    The Garth Brooks Stadium Tour

    The_Garth_Brooks_Stadium_Tour

  • Selective Employment Tax
  • Payroll levy in 1960s Britain

    in the United Kingdom. It was levied against employers at an initial flat rate of 25s per man, and 12s 6d per woman. SET was intended to subsidise manufacturing

    Selective Employment Tax

    Selective Employment Tax

    Selective_Employment_Tax

  • Barrier toll system
  • Method of collecting tolls on highways

    mainline. Motorists are typically charged a flat-rate toll, unlike toll roads with a ticket system where the toll rate is determined by the distance traveled

    Barrier toll system

    Barrier toll system

    Barrier_toll_system

  • Pay as you throw
  • Waste management payment model

    a flat-rate system or municipal taxes. All users pay the same flat rate or tax regardless of how much waste they present for pickup. Under the flat-rate

    Pay as you throw

    Pay_as_you_throw

  • Taxation in Greenland
  • of home rule in 1979. The tax system is relatively simple, based on a flat-rate taxation of labor income and certain capital income. All citizens of Greenland

    Taxation in Greenland

    Taxation_in_Greenland

  • Copyright alternatives
  • Compensation systems for digital copying

    Democratic Party added a proposal for an ACS variant called a "cultural flat-rate" to its party platform. Anti-copyright notice Copyright abolition Criticism

    Copyright alternatives

    Copyright_alternatives

  • Scripted (company)
  • Online freelance writing marketplace

    their scriptwriting company Scripped. Scripted pays freelance writers a flat rate to create copywriting for its clients. According to TechCrunch, Scripted

    Scripted (company)

    Scripted (company)

    Scripted_(company)

  • Kestrel K-350
  • Prototype single engine turboprop business aircraft

    engine flat rated to 1,000 hp (746 kW). In 2011 the company selected the Honeywell TPE331-14GR engine as first choice for the aircraft, also flat rated to

    Kestrel K-350

    Kestrel K-350

    Kestrel_K-350

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