Seth and Richie were discussing costs for their new private practice. "I admit I'm a little worried about the start-up costs," said Seth, looking up from the spreadsheet. "Why?" asked Richie. "I think we've pretty much got them covered." "Well, not this one, or this one," pointed Seth. "You're right, buddy. But remember, they're one-time-only expenses. Try not to worry so much." 

Choose two items that Seth might be concerned about as start-up costs for the business.