H IGHER L EGAL E XPENSE The necessity of preparing agreements, Uniform Franchise Offering Circulars (UFOCs) and related documents, and filing them in various states (with attached audited financials) represents a significant expense, although the year-to-year expenses are generally less than those initially incurred in setting up the structure and related documents. Basic documents, once prepared, can be filed in many states with generally minor changes.