Hot Dog Brainstorm #1 - What Does Frank Need?

To get Frank's hot dog cart off the ground, we need to come up with a list of assets needed and a list of expenses that will be incurred when running the hot dog stand.

Everyone should contribute at least 1 unique item to the list in the forum. In the title of your post please note the asset or expense item you feel will be needed. Within your post discuss why the item is needed and state if the item is an asset or expense.

For Example: Title: Hot Dog Cart Post: Frank needs a hot dog cart in order to run his business. A hot dog cart is piece of equipment therefore it is an asset.