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- Read more about how to Influence your Profit - Go to next business issue: The Balance Statement What do you need to start a business?Fixed costs can be variable - like a telephone bill.It is because the telephone bill does not necessary vary with sales volume. You can not deduct such big investments in the accounts the first year.An example: For specific rules in your country contact an accountant or the relevant authorities.If you borrow money in a bank you will see the interest deducted as an expense in the profit and loss Statement.Fixed costs will usually not be higher if you sell more. The rent of the shoe shop will be the same whether you sell 10 pairs of shoes or 150 pairs of shoes.The staff might be able to sell 150 pairs of shoes. It takes time to lay off staff so Staff expenses is considered a Fixed cost.The P&L statement shows a company's ability to generate sales, manage expenses, and create profits.template summarizes a company’s income and expenses for a period of time to arrive at its net earnings for the period.Get instant access to hundreds of business forms, templates, and contracts online today.Find documents for almost every kind of business such as purchase orders, partnership agreements, loan agreements, applications, and bill of sale.