Caronda, the statement that profits would not be expected to come until 6 months to year is quite interesting and that would be considered an implicit cost. I assume that you classify these as a potential implicit cost, because you would have to forgo obtaining a job while waiting for these business to turn a profit. In addition, depending on the method one plans to commence operation of a childcare business, it usually takes longer than a year to turn an actual profit with the large investment it takes in the front-end. You could potentially begin to take an owner draw to help pay with other living expenses, nevertheless this would increase the time it would take for the company to gain a true economic profit.