Everything you say is correct. There is one other significant cost that isn't mentioned here: liability insurance and legal counsel. If a little kid (sorry) loses an arm, or worse (don't ask me how I know) because of a ride, there is some serious $$$ involved. I may or may not know one of the most high-powered attorneys who ever represented (past tense) amusement park companies.

And no, this isn't going anywhere. I'm not going to contact anybody for an interview or write a blog. This is everyday life in the real world. So much stuff going on that no one ever thinks about...