Restaurant advice

Alright, so my brother and I are looking at opening a restaurant. Not now, but the goal is in the next 3 years. Aside from location, food costs, health and safety standards, and the very obvious of opening a restaurant, what should we be looking at in terms of costs and obstacles? We've both been in the food business for several years, but I feel that there are still things we're missing and any input on what we can do as far ahead of time would be great. Thank you guys in advance.

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