There are some examples of fixed costs such as costs that remain unchanged with respect to the level of production or sales. These are usually office rent or factory rent, wages paid to employees, insurance, depreciation of equipment, property taxes, and loan interest. To say the least, a factory is forced to pay rent even when producing nothing in a month. On the same note, employees on salaries are paid the same amount of money, irrespective of the production. These are fixed costs and are useful in long term financial planning, but this may increase financial stress in case revenues will be reduced sharply.