Budget Line Items and Subcategories= 21 million

Land                                                                     Insurance
     Surveying 10,000                                                      Property Insurance 500,000
     Irrigation 15,000                                                        Liability 300,000
     Land 2 Million
     Landscaping 75,000
     Taxes 100,000

Human Resources                                             Equipment
     Insurance 100,000                                                     Furniture 100,000
     Medical 100,000                                                        Desks/Cubicals 200,000
     FICA 100,000                                                            Sound Equipment 400,000
     Unemployment 100,000                                              Lighting Effects 300,000
     Workers Comp. 100,000                                             Crowd Seating 400,000
     401K 100,000                                                            Concession Stands 200,000
     Salary 900,000


Technology                                                         Permits
     PA 400,000                                                              Building Permits 0.5 million
     Security 800,000
     ADA Requirements 800,000

Utilities                                                                Building Materials
     Water 200,000                                                         Concrete 1.5 million
     Air Conditioning 100,000                                           Steel 1 million
     Heating 100,000                                                       Wood 500,000
     Plumbing 100,000                                                     Plumbing 500,000
     Gas 100,000                                                            Windows 2 million
     Electric 200,000                                                       Insulation 250,000
     Sewage 100,000                                                       Hardware 50,000
     Trash Disposal 100,000                                             Lighting 550,000
                                                                                    Dumpster 50,000
                                                                                    Drywall 100,000
 
Labor                                                                    Contingency
     Contractors 150,000                                                  3 Million
     Construction Management 2 million                            
     Architect 150,000                                                      
     Lawyer 50,000
     Accountant 50,000