[sokoloff]

It seems to me that if you’re reporting on “this is what it costs to open a business in this place”, that including the costs it takes to open a business in that place is fair game.

Omitting costs that might or might not outlast your business seems at least as likely to be misleading or dishonest as including them.

[heretogetout]

All they needed to do to be honest (if that was their goal, questionable) was separate out costs associated with the business from costs associated with the building. They could still argue that the costs are too high for starting a restaurant on a bare concrete pad.