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That means even if SDS sell nothing the rent has to be paid.
2 The custodial services are fixed cost because they depend on Salem Telephone's estimated annual cost per square foot and so they are independent from the revenue of SDS.
3 The computer equipment is a fixed cost due to the fact that normally they were purchased before starts the business and so they are independent from the revenue.
4 The maintenance is a fixed cost because ad example the inventory has always to be controlled independent if SDS sell 100 hours or 300 hours.
5 The deprecation is a fixed cost because the value adjustment depends on the number of years that I'm using the equipment and the kind of equipment but not from the revenue hours...
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