Fixed costs mostly stay the same throughout a company’s manufacturing or sales process. For example, once a company has purchased and installed a machine, it will incur depreciation costs every year irrespective of the production/sales levels. Fixed costs are easier to account for as these do not change with the volume of sales. It is important to note, however, that while fixed costs do not change with a change in production/sales volume, the per-unit cost may change. This can impact the company’s net income during the financial period.