EFTA Document EFTA01365820

Amendment No. 3 to Form S-I Table of Contents Pre-opening Costs Pm-opening costs are costs incurred prior to. and directly associated with, opening a restaurant, and primarily consist of manager salaries relocation costs, recruiting expenses, employee payroll and related training costs for new employees. including rehearsal of service activities, as well as straight line lease costs incurred prior to opening. In addition. pm-opening costs include public relations costs incurred prior to ope