A lot. At least according to T.J. Jacobberger, general manager and partner of The Tavern at Lark Creek, it is. His "top-line estimates" on opening a new spoon in San Francisco are quite revealing. Inside Scoop has the shocking details.

The usual restaurant deal is composed of an operating chef or managing partner along with some investors that find a site, negotiate a lease and then spend anywhere from $750 to $1,000 a square foot to build out the restaurant itself.

So, for the sake of simplicity, let’s use the number of $900 a square foot to build out your kitchen and dining room. For 2,500 square feet the build out will cost you $2,250,000. (Remember these are just theoretical numbers, for a high-end place.) For your space, take improvement and upgrades you intend to make and divide by the total square footage. Plus, your rent on a space in the city — maybe as much as $6 per square foot — on 2,500 square feet could be as much as $15,500 per month.

A full liquor license in San Francisco will cost you as much as $250,000. You will need a contingency fund in case you run into some problems and delays in opening of about 7% of your total investment

Others crucial expenses are liquor and wine inventory (approximately $40K), food inventory of approximately ($15K), China glass and silverware ($37K), music system ($10K), and staff training before you open the doors ($10K). Egads.

[Inside Scoop]