What factors should I include in a break-even analysis for a dedicate server company?

I know of these:

Expenses:
Cost of Servers
Cost of Bandwidth
Employee Costs
Rent
Electical
Cooling
Insurance

Income:
Dedicated Server Leasing Sales
Domain Names
Backup Services


What are some other items that should be considered?

One related question is...how does a dedicated server provider break-even and/or turn a profit?

Expenses:
Taxes
Accountant
Attorney
Battery Backups
Routers
Switches
Generators
Advertising

Income:
That's about it.

How to break even/turn a profit? Make more money from sales than you have going out for expenses. ;)

--Tina