Bookstore input evidence register

These notes explain the opening budget, annual forecast and calculator assumptions. Linked sources provide the support described in each note; they do not necessarily confirm the selected amounts. Check scenario assumptions against local quotes and operating records.

• Model assumption

  Applies to: Total opening budget · Lower opening budget · Upper opening budget

  Selected opening scopes in whole USD: base 230000 for a fitted 1600 sq ft new-book shop; low 157000 for an already-fitted 1100 sq ft shop with narrower/depth-limited stock; high 345000 for a 2000 sq ft site with more installed work, deeper stock and reserve. Not observed national percentiles or coordinated bids. Low/base/high item vectors in canonical item order are [15000,16000,6000,45000,10000,8000,12000,45000], [35000,22000,8000,70000,15000,12000,13000,55000], [65000,30000,12000,100000,23000,20000,20000,75000]; each reconciles to its total. Actual premises, installed quotes and supplier agreements must replace these cases.

  U.S. Small Business Administration · Ingram Content Group
• Model assumption

  Applies to: Leasehold improvements and accessibility

  35000 USD selected for minor fit-out, electrical/lighting adjustments, safe shelving installation and site-specific accessibility/occupancy work in a fitted retail unit. No shell build, structural remediation or cafe kitchen. This is an allowance, not a contractor bid or proof of approval.

  U.S. Small Business Administration · U.S. Small Business Administration
• Model assumption

  Applies to: Shelving, display tables and checkout counter

  22000 USD selected for standard shelving, browsing/display tables and a checkout counter, with delivery/assembly. No full custom millwork or paid-event stage. Inventory guidance establishes the need for useful title presentation, not the quoted price.

  U.S. Small Business Administration · Ingram Content Group
• Model assumption

  Applies to: POS, inventory systems and security setup

  8000 USD selected opening hardware, book/POS inventory setup, scanners, networking and security. Recurring systems fees belong separately in overhead. No native ISBN data integration or supplier contract has been audited.

  U.S. Small Business Administration · Ingram Content Group
• Model assumption

  Applies to: Opening new books and merchandise at landed cost

  70000 USD selected landed opening books/merchandise asset. One feasible allocation is 66000 books and 4000 merchandise, not an exact title or copy list. At selected example book cost 12.25 this buys about 5388 book copies before assortment differences; title count is not inferred. Opening stock is funded once, then sold-goods cost follows sold units. Supplier credit and return offsets are not assumed.

  Internal Revenue Service · Ingram Content Group · Penguin Random House
• Model assumption

  Applies to: Deposits, permissions and professional setup

  15000 USD selected:10000 lease/utility deposits and 5000 registration, site permission and accounting/legal setup. Actual refundable versus expensed treatment depends on the agreements. No jurisdictional fee schedule or rent quote is claimed.

  U.S. Small Business Administration · U.S. Small Business Administration
• Model assumption

  Applies to: Pre-opening payroll, training and outreach

  12000 USD selected:8000 paid pre-opening hiring, training, receiving and merchandising, plus 4000 launch outreach. These precede trading and are separate from the annual operating payroll and ongoing outreach. Actual labor calendar and tax treatment require confirmation.

  U.S. Small Business Administration · U.S. Bureau of Labor Statistics · Internal Revenue Service
• Model assumption

  Applies to: Fit-out and purchasing contingency

  13000 USD selected uncommitted fit-out/purchasing contingency. It is separate from the operating reserve and is not counted again in recurring costs or the displayed launch-loss diagnostic.

  U.S. Small Business Administration
• Model assumption

  Applies to: Uncommitted operating cash reserve

  55000 USD selected liquid operating reserve after all other opening uses. The shared ramp's cumulative operating result is a partial diagnostic, not a full cash-flow sufficiency proof. First reorders, prepaid stock, settlement, credits, sales-tax remittances, debt, tax and capital replacement require a dated calendar; the reserve is not a recommendation.

  U.S. Small Business Administration · Internal Revenue Service
• Model assumption

  Applies to: Revenue (Years 1–5)

  Authored constant-2026-dollar sales:32 USD net/completed order ×60 orders/trading day ×6 days/week ×4.33 weeks/month. Mature monthly 49881.6; mature annual 598579.2 rounds 598579 in years 2–5. Year 1 ramp shares 0.5,0.6,0.7,0.8,0.9 and seven full months sum 10.5 mature months, giving 523756.8 rounded 523757. Neither source measures this shop's basket, visits, capture or growth; no nominal inflation or unsupported later growth is added.

  U.S. Small Business Administration · National Endowment for the Arts
• Model assumption

  Applies to: Sold stock, stock losses, returns, bags and payment costs (Years 1–5)

  Variable operating-cost grouping is 62.5% of unrounded sales:58% landed sold merchandise,1% inventory loss,0.5% bags/incremental supplier-return freight,3% payment allowance. Year 1 is 327348; years 2–5 are 374112. Sales are already net of ordinary selling-value refunds/discounts, so those are not deducted twice. Stock purchases/credits have separate timing. Actual account costs and title mix may change these assumptions.

  Internal Revenue Service · Ingram Content Group · Square
• Model assumption

  Applies to: Paid owner, booksellers, relief and employer costs (Years 1–5)

  128400 USD/year selected full economic labor cost in each constant-dollar year. Paid roster: owner 40 h/week at 25 USD/h (52000 annual gross), lead 24 h/week at 20 (24960), bookseller 24 h/week at 18 (22464), relief 8 h/week at 18 (7488), all 52 paid weeks. Gross 106912 plus selected 20% complete employer/leave/benefit allowance 21382.4 gives 128294.4;105.6 rounding provision produces 128400. Paid relief is distinct from the owner's already-paid leave. No full replacement buyer-manager is assumed. BLS contextual wages exclude owners; owner compensation is an economic cost, not a legal payroll-tax classification.

  U.S. Bureau of Labor Statistics · Internal Revenue Service
• Model assumption

  Applies to: Premises, systems, insurance, outreach and upkeep (Years 1–5)

  68400 USD/year selected recurring fixed overhead,5700/month: base rent 3000; occupancy pass-through 600; utilities 450; general/property insurance 250; POS/inventory/web/connectivity systems 300; outreach 400; bookkeeping/payroll administration 250; maintenance/upkeep 250; cleaning/refuse 150; other routine supplies 50. Insurance here excludes workers' compensation included in the employer allowance; variable bags/freight are not repeated. Actual lease inclusions, quotes and nominal inflation must replace these constant-dollar assumptions.

  U.S. Small Business Administration · U.S. Small Business Administration
• Model assumption

  Applies to: Net sales per completed order (base scenario) · Net sales per completed order (lower sensitivity) · Net sales per completed order (upper sensitivity)

  Net basket 32 USD/order is selected, not an average:1.6 units/order ×(90% new-book units at 21 USD realized +10% merchandise units at 11)=32. Book illustration:22 USD cover price, selected 45% supplier discount gives 12.10 invoice cost plus 0.15 freight=12.25 landed; merchandise 5.75 landed. Weighted unit cost 11.60 and basket 18.56 is 58% of 32. Supplier discount and returnability are unquoted. Range 26–38 USD reflects 1.3–1.9 units at the same weighted 20 USD; other price/mix cases require their own costs. Sales tax is excluded and expected selling-value refunds are already netted.

  Ingram Content Group · Penguin Random House · Internal Revenue Service
• Model assumption

  Applies to: Completed orders per trading day (base scenario) · Completed orders per trading day (lower sensitivity) · Completed orders per trading day (upper sensitivity)

  Selected 60 completed orders/trading day, including repeats, with 40 lower and 75 higher volume. No national/store observation or new-buyer cohort is inferred. Eight public hours gives 7.5 base orders/hour. Base weekly paid hours 96 include 12 owner buying/admin hours, leaving 84 floor/relief hours. Illustrative workload:360 orders/week×6 min=36 h;720 nonbuying visits/week×20% needing 3 min=7.2 h; receiving/replenishment 12 h; opening/closing/control 6 h; breaks 6 h; total 67.2 floor h. The nonbuyer count is a selected capacity diagnostic, not evidence of traffic. At higher activity the same proportional assistance gives 78 h, before exceptional peaks; local observation may require added cover.

  U.S. Bureau of Labor Statistics · Ingram Content Group
• Model assumption

  Applies to: Trading days per week (base scenario) · Trading days per week (lower sensitivity) · Trading days per week (upper sensitivity)

  Selected six eight-hour public trading days/week; five-day downside and no seventh-day assumption. The calculator's convention 4.33 weeks/month equals 51.96 modeled trading weeks/year and 311.76 trading days. Payroll pays 52 weeks. This is an averaging convention, not an observed calendar; actual holidays, closures, breaks and leave need a dated schedule.

  U.S. Bureau of Labor Statistics · U.S. Small Business Administration
• Model assumption

  Applies to: Monthly fixed operating costs

  16400 USD/month exactly equals(128400 full annual payroll +68400 fixed overhead)/12. Owner labor is paid once before surplus. The sensitivity keeps the funded roster within the selected activity range; if peaks require more paid cover or a replacement buyer-manager, the threshold changes.

  U.S. Bureau of Labor Statistics · Internal Revenue Service · U.S. Small Business Administration
• Model assumption

  Applies to: Contribution margin

  Selected 0.375=1−0.58 landed sold goods−0.01 stock loss−0.005 bags/incremental return freight−0.03 payments. It is not the supplier discount, a chain margin or an independent-bookstore average. For an additional selling-price reduction on identical units,19.04 USD/order of nonpayment variable cost is held fixed and payment cost recalculated; keeping 0.375 would wrongly imply cheaper already-purchased stock.

  Internal Revenue Service · Ingram Content Group · Square
• Model assumption

  Applies to: Opening sales as a share of mature volume · Monthly increase toward mature volume · Forecast horizon (months)

  Authored launch starts at 50% of mature completed orders, adds 10 percentage points/month and caps at 100%; display horizon 24 months. Its first 12 months supply year-one sales and operating result before whole-dollar rounding. This is neither observed customer retention nor a seasonal pattern or promised opening/break-even date.

  U.S. Small Business Administration