Fixed costs can be found only in the short run. Because fixed assets exist only in the short run. In the long run, all the assets are variable assets. In other words, we can change all the inputs in the long run. As the fixed cost of the Microsoft Company, we can say cost for the promotional campaign, cost of software development, cost of the building, fixed salary, interest paid on capital, and so on. Fixed cost can be divided into two categories. They are total fixed cost and fixed cost per unit.