For the calculation on break-even number in this case, I understand that we're capitalizing the required investment for equipment as an assest, and consider the depreciation expense as a fixed cost in this case. However, as it's highly likely that the investment for equipment must be fully paid in the first year, it could also be considered as a fixed cost in first year, which will change the answer of break-even amount. That being said, it will take the company several years to break even, and we will need to come up with a timeline, which will make the calculation more complicated. Does this approach make sense in this case? Or are supposed to capitalize the investment expenditure by default and only consider the depreciation expense in case interviews?