How did you go about estimating your Utility/Insurance/Legal and any TI costs?
Utilities: estimate based upon anticipated usage at various levels of production (i.e. break-even, max production, etc.). For example, our break-even is at ~45 BBLs of annual production. Using an estimate of 5-7 BBLs of water used for every BBL of finished beer and the published commercial rate tables from the local water authority, it's basic math at that point. Same thing for natural gas, electric, etc. You can also speak with local breweries regarding usage and get some really good perspective as well.
Insurance: I obtained quotes/estimates for a local purveyor of business/liquor liability insurance.
Legal: There's a Garth Brooks song about friends in low places. It's all in the definition of 'low'.
TI costs: this will vary from location to location, and finish to finish. I use a per square foot estimate for improvement costs. Certain areas of our facility are going to be higher in per square foot cost (i.e. tap room space, restrooms, etc.), while others are going to be lower (i.e. the walk-in cooler footprint).
My brewery is self-financed, so detailed estimates are more important for my investor
. The investor(s) in your brewery may may be higher or lower on the GAS (Give A ****) scale.