Capex in breakeven analysis

Hi all,

I am trying to calculate the Breakeven point. I am a bit puzzled about how to treat Capex and Depreciation.

Contribution margin is easy, revenues - variable costs. But the fixed costs? Should I include only depreciation? Or only "fixed" maintenance capex instead? If the two are equal (steady state) there should be no difference, but just to be sure.

Maybe there is a difference between "accounting" breakeven (calculated with depreciation) and "cash based" breakeven (calculated with capex)

thanks