EDITED
Okay, I did a bit more research trying to help myself out. Now, let's see if I can get anybody to spare 5 minutes to let me know if I'm missing anything or if I put things in the wrong subtopic!
Operating Costs:
1. Janitorial
2. Insurance
3. Staff (sales, front desk clerk, management)
4. Building Lease
5. Equipment Lease
6. Marketing
7. Accounting
8. Legal
9. Various bills (electric, phone, gas, water, sewage)
10. Client/Fitness Software
Production Costs
1. Building Lease
2. Equipment Lease
3. Ongoing monthly training/sales seminars
4. Construction
5. Insurance
Transportation
1. Gas
2. Parking at the gym
Now I have a list of things that I'm not sure goes where
1. Labtop Computer
2. Security system
3. Website
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