In the break-even analysis, the fixed cost includes the interest of the construction loan, and the interest will generally decrease gradually after repayment, so how to determine the change of the fixed cost? In this way, the breakeven point changes every year. Generally, the interest in the first year is the highest, the total cost in the first year is higher, and the break-even point is also higher. In the future, the breakeven point will decrease year by year with the decrease of interest, which means that the breakeven point will change every year. The breakeven point is stable until the loan and interest are fully paid off and the cost is stable.