Nonpayment of payroll taxes can result in the close attention of both the federal and state governments, and considerable fines and penalties. The maintenance needs of the property and equipment used by the business are important. They must be met in order for the business to function properly. There should be no excuse, for example, for nondelivery of goods because the truck wouldn't start for lack of engine maintenance. Equipment and tools need periodic care to keep working.
Necessary maintenance is largely a matter of planning in advance.
Estimates of the costs of such work can be obtained from firms which would perform the necessary services as they fall due, unless the firm anticipates having maintenance staff on the payroll. Then, the costs of supplies and materials needed can be estimated from the appropriate vendors. Depending on what industry the business is a member of, travel may or may not be important in the cost structure of the small business. If it is a significant part of the business activity, certain considerations govern it. For a small business, economizing is critical.