Explain your day spa’s operations. Identify your day spa’s hours of operations, including holidays and weekend hours. Create a list of the furniture and fixtures that your spa will need, such as massage tables, lounge chairs, special basins and nail technician tables. Explain the costs for each item and identify if your business will rent, purchase or lease these items. Include the cost of your spa’s location, such as utilities, monthly mortgage, zoning licenses and taxes.