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ISSUES ACCOMPANYING PRACTICE GROWTH AND MATURITY
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ability Accounts payable accounts receivable American Optometric Association amount APPENDIX assistance balance sheet borrowing break-even budget business continuation planning business plan buy-sell agreement capital collateral commercial banks computerization contact lens costs current assets current liabilities debt deﬁned beneﬁt plan determine develop efﬁcient employees equipment equity ﬁnancial statements ﬁnancing ﬁnd ﬁrst Fixed Expenses funds goals Gross Proﬁt INCOME PROJECTION STATEMENT income statement increase inventory investment issues lease lenders List loan long-term loss statement month offers ofﬁce operating optometric practice optometrists owners paid partnership payment Payroll percent percentage period Pricing Frames problem productivity professional proﬁt and loss proﬁt sharing plan proﬁtability programs publications purchase qualiﬁed recordkeeping require retirement revenues sales volume short-term SMALL BUSINESS ADMINISTRATION speciﬁc staff strategy surviving partners total net sales U.S. Department U.S. SMALL BUSINESS