Does anyone have a sample of cost WBS for setting up a new business?

the cost and revenue generating elements of the project, and will form the
basis of the cost estimate. The cost elements are inculded major cost and
revenue elements, facilities, equipment and materials for start-up, labor
costs (rates and hours) for start-up and operations, materials for operations
and detailed estimated revenue streams. Other costs such as utilities and
general business expenses should also be included. Reasonable "guesstimates"
should be made where accurate data are not available. The estimate should
also include an assumptions section, providing information on the basic
assumptions made during the estimating process. Thanksssssssssss