The old real estate mantra rings hollow in food and beverage plant site selection. Choosing a plant location involves much more-access to markets, transportation infrastructure, water and sewer, and available workforce. It's about energy, what you've got and what you need, and who's making the best offers. Yes, offers. Incentives-which can be in the form of deals on taxes, utilities, training, capital and more-have been known to put many locations on the map.