right. usually i call it trading cost. comms alone don'tQuote from MAD10:
commissions are the smaller of the two problems (and could actually be ignored if needed). slippage (realistic bid/ask spreads and points of entry) has killed many of my "otherwise" promissing strategies. if one does not use actual bid/ask data, a realistic fixed amount slipage could be used as well (but probably needs to be adjusted frequently based on observations and current conditions).
tell the picture.