According to Goldfish Swim School's 2025 Franchise Disclosure Document, the financial statements include a summary of property and equipment costs. However, the excerpt does not provide the actual figures for the total cost of property and equipment for any specific year. The notes to the consolidated financial statements do mention property and equipment in the context of accounting policies. Specifically, it appears in 'Note 4 - Property and Equipment' for the years ended December 31, 2023, 2022, and 2021.

Because the specific total cost is not listed, a prospective franchisee should inquire directly with Goldfish Swim School's management to obtain the detailed breakdown of property and equipment costs for 2022. Understanding these costs is crucial for assessing the initial investment and ongoing capital expenditure requirements for a Goldfish Swim School franchise.

Furthermore, the FDD excerpt does provide some context regarding the company's financial practices, such as the use of estimates in financial reporting and the treatment of cash equivalents and restricted cash. While these details do not directly answer the question about property and equipment costs, they offer insight into the company's overall financial management and reporting practices.