Portray this in a capital budgeting table format under these appropriate headings (cash flows at start, cash flows during life, cash flows at end)

Each direct flight from Sydney to New York (and vice versa) requires three pilots to be onboard to fly the Skyliner plane. The Skyliner planes have a unique set of flight controls and safety protocols. To operate the Skyliner planes today, 12 pilots must be trained at a cost of $18,000 per pilot.