Direct fired, steam (gas or oil) or electric (for wort/water heating)?
Brewpub or production brewery? Cold storage in house or at distributor?
Heated/Air conditioned facility? What size? Bottling line? Type, equipment details.
Assumptions? (like volumes produced weekly/monthly/annually)
Water can be an expense issue too depending on your locale.
As can waste water. Your local municipality/authority can help with the last two which vary from locale to locale. Assume 8 volumes water consumed for every volume of beer produced (and consequently 7 volumes of waste water)