1. Expense Analysis Typical Restaurant Expenses

2. Food & Beverage Highest line item expense Proximity to suppliers helps Volume purchase agreements will help

3. Payroll & Benefits Varies from region to region Difficult to control New York costs are the highest

4. Depreciation Annual capital equipment depreciation is small Most equipment has a short life span and is expensed Autos and trucks are leased

5. Lease Expenses Our Central Park location is expensive Other locations are much more reasonable