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Seattle-based Starbucks , which reported a 38 percent increase in second-quarter profits , says real estate , advertising and labor costs add to coffee costs . As medical costs rise , health insurance and health care benefits take on greater importance . From installing AIS shore facilities in the VTS areas , the Coast Guard has learned that the two primary drivers of installation cost are port geography and vessel traffic . Some examples of facilities and administrative costs include accounting staff , the maintenance of physical facilities , building depreciation , libraries , operations , affirmative action monitoring , animal and subjects protection , computer infrastructure , custodial services , environmental health and safety , employee benefits , purchasing services , and security services . New Jersey provides no foundation for NewYork 's argument that unallowable interest costs are reimbursable becausethey may be attributable to MMIS .