Key factors to be considered when trying to estimate the required "capacity of a potential "fixed asset" purchase include market size, capacity increments available for purchase, market share, product's price flexibility, "theoretical" capacity of the assets being purchased (including future changes to any of these items listed) market size and market share capacity increments available for purchase, market share, product's price flexibility, whether "variable" costing or "absorption" costing will be used (including future changes to any of these items listed) market size, capacity increments available for purchase, market share, product's price flexibility, "practical" capacity of the assets being purchased (including future changes to any of these items listed)