Sulja Bros. Building Supplies, Ltd (SLJB)

[MarionPolk]

Fixed cost include depreciation (which was omitted 11 out of 12 months in achieving last year's "stellar" performance), lease payments on the equipment, owners' compensation (which appeared to be omitted on the first Sulja financial statements appearing on the web), & utilities (whose cost has been increasing as oil prices increase).

This is not intended to be a complete list, but illustrates that even established businesses have "fixed" costs.

Legal fees for a public corporation can be expected to be much higher than for a privately owned company, as can accounting and auditing fees, if Sulja ever actually hires an auditor.