The provision of the closing compensation is affected by other inflexible costs of the closing compensation reference period (i.e. February 2021). They include rental and other expenses for assets used in business operations, permits, membership and insurance fees necessary for the conduct of business, and long-term contracts, equipment and property rentals, concessions and licence fees, necessary temporary agency labour costs and final prepayments. For example, property tax, interest expenses on a loan related to real estate and maintenance consideration are other expenses within the meaning of the law.