You push a desk with force 
and the desk does not move. Force 
is one force in a pair of interaction forces. The other force is the friction force the floor exerts on you.
Definitions:
Tax Shield Approach
A method used in financial analysis to determine the value of tax deductions, such as interest on debt, which reduces taxable income.
Costs
Expenses incurred in the process of producing or acquiring goods and services, including materials, labor, and overhead.
Depreciation
A method of allocating the cost of a tangible or physical asset over its useful life.
Sales
The activity or business of selling goods or services.
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