Rent (deposit, whether the rent is paid once a year or once every six months), your equipment (there are many kinds, about several sets of each), lockers in the locker room, bathroom equipment (disposable toiletries should also be considered), coaches (about a few), receptionists and regular employees' salaries. These should be taken into account, as well as public utilities, and you need to be mobile. You can do the math. That's all I can think of. I wish you success in your business transaction.