This document discusses start-up costs and capital sources for new businesses. It notes that businesses need adequate cash investments for fixed capital like equipment and working capital to cover day-to-day expenses until becoming profitable. Common sources of capital include personal funds, bank loans, equity investors, and government programs. The document provides examples of typical start-up cost categories and advises entrepreneurs to thoroughly understand their financial needs and options before launching a new business.

1. START-UP COSTS and CAPITAL SOURCES by Jim Chamberlain Management Counselor [email_address]