Pre-opening Costs

Example Definitions of "Pre-opening Costs"
Pre-opening Costs. Shall mean "pre-opening costs" defined in ACS720-15 (formerly SOP 98-5) published by the American Institute of Certified Public Accountants, related to the opening and organizing of new restaurants, such costs including, without limitation, the cost of feasibility studies, staff-training, recruiting and travel costs for employees engaged in such start-up activities and preopening rent costs.
All Definitions