Showing posts with label ets dental. Show all posts
Showing posts with label ets dental. Show all posts

Wednesday, April 16, 2014

Is a Traditional Practice or a Group Practice Right for a Dentist?

Here is another guest post from our friend Carl Guthrie at ETS Dental.

Twenty years ago, the vast majority of dentists were solo practitioners who called their own shots and ran their own businesses. Today, group practices represent a significant percentage of the market and now provide an alternative to traditional solo practice. At this point in your career, which setting is right for you?

We have placed hundreds of dentists in both group and traditional settings. While walking a job seeker through the decision process, we consistently hear the same set of "pros and cons" offered for both settings. Here is an overview that we hope will prove helpful to any dentist considering a new position.

There are many types of group practices. For the purposes of this blog I will define traditional practices as those that have a sole practitioner or two partner doctors. Group practices include corporate groups, offices run by practice management companies, and private practices with three or more doctors.

Traditional Practice:

    Pros:

  • More income potential as a practice owner or partner
  • Freedom to run the office as you see fit
  • Freedom to pursue your own clinical interests
  • Equity position is more likely

  • Cons:

  • Complete responsibility for the practice
  • Many hours of administrative work outside of clinical hours
  • Balancing clinical CE with business development training
  • Practice growth is your responsibility

Group Practice:

    Pros:

  • Limited or no administrative responsibilities
  • Limited or no time required outside of office hours
  • Reduced overhead could improve compensation
  • Collegial setting
  • Larger marketing budget
  • Ability to specialize within practice
  • Mentors available – clinical and business
  • CE program in place
  • Ability to negotiate higher fees from insurance companies
  • More funds for equipment and technological upgrades
  • More common to find benefits packages include group health insurance, 401K, and more

  • Cons:

  • Less clinical autonomy
  • Less or no control on business of the practice
  • More colleagues to disagree with
  • Quality of colleagues work reflects on you
  • Less freedom to pursue niche
  • Equity position less likely
  • Higher staff turnover
This is certainly not a complete list of all the varying aspects of these two settings.

Contact Carl Guthrie with any questions you may have.

Tuesday, February 18, 2014

Dental Associate Agreements

Here is a guest blog post from our friend Carl Guthrie from ETS Dental.


Associate Agreements (contracts) can suffocate us at a time we should be reveling in a new opportunity.  However, many dentists don’t understand what is in their contracts, in turn complicating the process and turning this joy of new opportunity into a whirlwind of anxiety and trepidation.

This article is not intended to be legal advice.  

ALWAYS consult an attorney or legal expert in your jurisdiction.

Here are a few points to pay attention to when reviewing your Associate Agreement:

1. Employee or Independent Contractor:  Regardless of the debate on what is technically legal or acceptable by the IRS, make sure you know which status you are agreeing to.  If taxes on income are not paid correctly, it could come back to bite both the associate and the practice.   Consult a CPA or Attorney on what is correct for your situation.

2. Compensation: Are you going to be paid on collections or on production?  These two do vary, but don’t get stuck in the mindset that production-based income is the only way you will accept to be paid.  Keep in mind that even if you are paid on production, many practices will adjust your future paycheck if there are any unpaid patient balances or write-offs.  In essence, you are being paid on collections anyway.

3. Notice Period: The length of termination periods are widely becoming 30 or more days long.  We’re seeing more and more asking for 60 to 90 days notice.  Understand what is required of you to terminate your employment with a practice.  

4. Restrictive Covenants and Non-Compete Clauses: Dental practices will protect their interest by requiring you to agree to some sort of restrictions upon the termination of your employment.  They will restrict you from practicing dentistry in any capacity within a certain distance for a specified length of time.  There will be other language that restricts you from soliciting patients or staff for a specified time period.   Distance varies upon geography.  For example, rural areas can have 20 miles or more of a restricted zone, while a metro area will be 2 to 5 miles.

5. Lab Expenses:  Most practices are paying these costs; however, make sure to ask if you will be paying for any lab expenses.  There is no real standard on this in the industry.  Practices will have associates pay for half or an amount equal to the Associate’s percentage of pay.  Also, make sure you understand the formula for calculating your pay with lab expenses.  You want the lab expense to be deducted from the total production prior to calculating your percent of pay.  {Pay = % of production * (Production – Lab expense)}

These are just a few of the “biggies” that develop in contract negotiations.  Again, refer to your attorney for precise legal advice.

Posted by Carl Guthrie, Senior Dentist Recruitment Consultant with ETS Dental. To find out more, call Carl at (540) 491-9104 or email at cguthrie@etsdental.com.

Thursday, October 17, 2013

How a Dentist Can Balance the Chaos - Ten Tips to Create a Better Work Life Balance

Here is another guest post from our friends at ETS Dental by Tiffany Worstell

I feel like I should start a support group with this introduction, but…
Hi, my name is Tiffany and I suffer from horrible work/life balance.  I work full time, am taking classes online, and I am raising two kids.  Throw into the mix household chores, two dogs, Girl Scouts, viola lessons, marching band, and a plethora of other projects going on at any given time, and you have a snapshot of my life.   Just writing this down is making me nervous.  What am I forgetting that needs to be taken care of or done tonight?!
Crazy thing about my little chaotic snapshot above is I know I am not alone. Life is crazy anymore.  Looking around my office, each one of us has a handful or two of other activities and responsibilities.  Chances are your office is the same way.  Life happens regardless of your title or position.
So, how do you balance it all?  Initially, I started looking for sites with tips, but I decided it was better to get real life answers so I took my question to my colleagues and Facebook followers.  Some answers were almost universal; some were a little more unique.  Here are some highlights….
Ten things you can do to create a better work life balance

  1. Limit the amounts of time that you do work stuff at home or vice versa.
  2. Use a calendar!  Scheduling events makes it easier to know what is coming up and plan accordingly.  Google Calendar is a favorite for many of those that responded.
  3.  Create lists.  Do what must be done first.  Do what you do not want to do and get it out of the way.  Once something is completed, check it off and move on to the next.
  4. Turn off your alerts; do not be a slave to your phone.  Check your emails on your own terms; not with every beep, buzz, or blinking light.
  5. Take some time for what makes you happy: read a book, watch a movie, go for a run, exercise, or go out for a drink with a friend.
  6. Find some peace.  Pray.  Meditate.  Get a massage. 
  7. Get help!  This was a tough one for me, but there is no reason that my kids couldn’t straighten up the house while they are waiting for me to get home or wash the dishes from breakfast.  They even like starting dinner once in a while. 
  8. Don’t be afraid to let go.  One of my Facebook friends said it best, “When I was working full time, was a full time graduate student and a single mom I achieved balance by letting go of things that do NOT last-dishes, dust and laundry.  Instead, I chose football practice, school activities and a kid flick.”
  9. Say no.  I struggle with this one, but it is okay to not do everything all of the time.  If something is not important to you, let it go and focus on what needs your attention.
  10. Find what works for you.  Take advantage of the time you have; I study on my lunch breaks and can knock out a good bit of my reading without interruptions which helps me immensely.  A colleague wrote, “Having the opportunity to work remotely is a huge thing for me.  It helps me not to feel guilty about going to my kids’ activities (games, etc.) and I make up my time in the evenings when they are engrossed with homework.  Sometimes they will come and hang out in my office as they do their homework and we’ll all be ‘working’ together.” 
I guess I have some pretty smart colleagues and friends!  Of course this is only a small sampling of the ideas out there; what do you to do to make your own chaos work?  I would love to hear what works for you.    

"Life is too short to wake up in the morning with regrets, so love the people who treat you right, forget about the ones who don't, and believe that everything happens for a reason. If you get a chance, take it. If it changes your life, let it. Nobody said life would be easy, they just promised it would be worth it. 
-Harvey Mackay 



Tiffany Worstell is a nationwide Recruiter for Dental Staff at ETS Dental. She can be reached at tworstell@etsdental.com or 540-491-9112. ETS Dental is a Dental Recruiting firm specializing in finding and placing General Dentists, Dental Specialists, and Dental Staff throughout the United States. www.etsdental.com

Tuesday, September 24, 2013

Dentists - What to Know Before You Accept an Associate Position

This is a guest post from our friend Morgan Pace at ETS Dental.

Finding a new associate position can be a daunting process for both new and experienced dentists. While making a good impression on an interview is important, it is equally important to learn as much as possible about the practice. Here is a compilation of questions from job seekers who I have worked with over the years. I hope that this list will make the decision process less intimidating.

Relationship
-Employee or Independent Contractor?
-Employee at will?
-Is the doctor open to restrictive covenant in case of future ownership?
-Is the doctor going to stay on PT for some time or can he, if needed (After purchase)?

Type of Practice 
-How the practice is set up (family, Pedo, or dentures)? Pedo: what age?
-Age of the practice?
-When/what do you refer out?
-Place or Restore Implants? Which system?
-# of operatories
-# of Hygienists. Hrs of operation?
-# assistants
-Will the associate have their own assistant?
-How much is the practice overhead?
-How long has each employee been there?
-What does the practice do to market itself?
-How many FT and PT staff?

Patients
-What is the patient pool like?
-Have the number of active patient records been reviewed?
-Is the practice growing or declining in number of patients seen, new patients attracted, and young patients?
-Average number of cancellations per week?
-Average number of patients seen by associate per day?
-How far ahead is the doctor book filled?
-How far ahead is the associate book filled?
-How far ahead is the hygienist’s book filled?
-Discounts/Bartering/payment plans?
-PPO type of insurance? Insurances: accept all kinds or just selected ones?
-How much is the discounted price of the PPO compared to the fee schedule?
-Medicare or Medicaid acceptance?
-How much of the practice relies upon capitation programs, PPOs, HMOs, Medicare or Medicaid?
-What percent is FFS, cash and discounted PPO?
-When was the last fee increase?
-Are the fees low, high or average for the immediate area?
-Do you offer patients credit?

Schedule 
-Days, hours, on call, etc.
-How many office hours and days per week is the office open?

Duties
-Job description (separate document) or general description
-Is the associate expected to check hygiene of other doctor’s patients? If yes, will the associate be compensated for it?
-Will the associate be expected to perform hygiene/prophy?
-Does the doctor do any procedures other than regular general dentistry?
-What were the most of the cases being done by the associate?
-Will the associate be placing Implants for the practice?

Facilities
-Supplies, equipment, support, etc...
-What type of PMS (Software) is used?
-Implant surgical set up? Who finances to get that set up if NOT already in place?
-What is the square footage of the office? Can it be expanded?
-Average age of equipment?
-Is the practice left-handed, right-handed, or ambidextrous?
-Do you have a confirmation system for appointments?
-How do you deal with NO Show?
-Digital X-ray?
-Intraoral Digital Camera?

Term of contract 
-How long?
-What is the required notice period should either party wish to terminate the relationship?

Compensation
-Is there a guaranteed salary, draw, daily rate or hourly rate?
-Is commission determined from collections or production?
-If collections, what is the collections rate in the practice?
-What percentage of production/collections is used to calculate income?
-Is there a chance to increase compensation in the future?
-Is the associate responsible for my own lab fees and expenses?
-Taxes withheld?
-How will the associate be paid? (Weekly/bi-weekly/monthly)
-How much on average was the last associate making?
-What was the average associate production per day?
-Does the associate production include hygiene exams and x-rays?
-Can I get a fee schedule of the practice?

Benefits
-Medical Insurance: health and dental?
-Malpractice insurance?
-Disabilities insurance?
-Required CE courses? How much and for how many hours a year? Are they paid for/reimbursed? Is there a stipend?
-Retirement?
-Sick days…….. # allow per yr…..
-Personal days/vacations…..# per yr allow……
-Holidays?
-What benefits are given to the staff?

Expenses
-Define, list, when paid, lab, etc…..
-What Lab do you use? Use different lab for different lab orders?
-Will the practice support the acquisition loan (in case of future ownership), pay the overhead expenses and can afford a reasonable income?

Other Questions and Notes:
-What is your practice Philosophy and Goals? For the Practice and with new pt’s tx?
-% of implant surgeries
-Have you had associate before? How many? How long they stayed? What was the reason for the associate resignation?
-How do you advertise?
-Will most dental insurance dictate pt’s Tx plan?
-Do you deal a lot with EMERGENCY pt? Separate operatories for that?
-Average number of emergencies per week?
-Will I be doing hygiene/prophy when I don’t have pt?
-Who determines how long I have when spending with new pt/initial exam and record?
-Do I have a separate apt to do comprehensive exams and record, or do I perform the TP when pt comes in for cleaning?
-How long does a hygienist spend on their recalls?
-Is there a particular doctor in the area who is your main competitor?
-Who sees the patient first (Doctor, hygienist, associate)?
-Why was the partnership offer turned down by an associate (if applicable)?
-Will I be able to visit the office during regular working hours?
-Does the doctor have a report showing how much treatment is treatment planned?

Partnership/Buy in/Sale
-Discussion/Formula/Price
-What is the time frame for an associate position before we can talk about partnership/buy in/buy out?
-Is there an option for future ownership? Are you considering a move out of state?

Restrictive Covenant
-Define


Morgan Pace is the Southeastern U.S. Account Executive and Senior Recruiter for ETS Dental. He can be reached at mpace@etsdental.com or 540-491-9102. ETS Dental is a Dental Recruiting firm specializing in finding and placing General Dentists, Dental Specialists, and Dental Staff throughout the United States. www.etsdental.com 

Monday, June 17, 2013

How to Find an Associate Dentist Job

Here is another guest post from Morgan Pace of ETS Dental.

Whether you are a dental student, an exiting resident, or just returning to the job market, the task of finding an associate dentist position can be daunting. This is an attempt to provide a centralized resource to help you land a job. For more updates, tips, and helpful information, follow up on our Facebook fan page, Twitter, or on this blog.

Step 1. Make a Plan.

As outlined in the following blog link, the key is to be flexible. It is best to determine what your options are before narrowing your focus on the best fit. Job Hunt Tips.

Obviously location is important, but don't waste the crucial first years of your career in order to live in the heart of the city. Here is an overview of area limitations on a job market: Where are the Jobs?, and a real-life example is outlined here: The Grass is Always Greener. If you absolutely have to live and work in a saturated market, here are some strategies to help you land a job: Saturated or Difficult Markets.

Step 2. Prepare Your CV and Cover Letter.

Generally speaking, CV/resumes are overrated, as are cover letters. Still, they are a necessary evil when breaking into a job market. It is important to stand out from the crowd, but make sure that it is for the right reasons.
Here is an example of a well-written cover letter: Cover Letter Sample.
And here are instructions on writing your CV/resume: Resume for Dentists.

Step 3. Applying.

Here are several online sources for dentist jobs:


Step 4. Interviews.

The Telephone Interview:


  • Return your phone messages and emails promptly. It speaks to your motivation, interest, and courtesy. Don't let returning phone calls or emails become an issue or an obstacle to getting an interview. Even if you don't think you will be interested in an opportunity, return the call. On more than one occasion we have seen a candidate get a call from Practice B when he was already talking with Practice A. The candidate puts off returning the call to Practice B. Two or three weeks later, the opportunity with Practice A does not work out and now Practice B will not consider the candidate because no calls have been returned.
  • Your main goal in a telephone interview is to get a face-to-face interview.
  • Ask for the interview. Take the initiative to set a time. Say something like, "From what you have told me, I would be very interested in meeting with you and coming to see your practice. When would be good for you?"
  • Smile- even on the phone. You really can tell when someone is smiling.
Here is some additional reading on phone interviews: Tips for Phone Interviews.

The Face-to-Face Interview:

Don't go in blindly. Be sure to prepare in advance. Look over this article the night before:Preparing for the Interview.
  • Treat the staff with courtesy and respect. A practice owner often feels like his or her staff is like a family and will listen to their opinions, especially if they are negative. On more than one occasion, we have seen excellent candidates not offered an opportunity because they treated a staff member poorly.
  • Smile and show some enthusiasm. More candidates are hired because of their personalities and positive attitudes than because specific clinical skills. One high-end cosmetic practice told us they had interviewed six different dentists. They hired the candidate who smiled and appeared to truly enjoy being a dentist, passing on more experienced candidates with less personality and enthusiasm.
  • Show sincere interest in the hiring dentist's situation. Understand that the dentist needs to solve a problem. Maybe the practice just lost a key associate or partner. Maybe the practice is growing and cannot keep up with patient demand. Maybe the dentist needs someone to take over the practice when he or she retires. You need to get a clear understanding of the dentist's true motivation for adding an associate. Once you truly understand the needs of the hiring dentist, you can mutually determine if you are the solution.
  • Send a thank you note after the meeting. Here is a great example of a post-interview thank you: Thank You Note.
Still nervous? Here is a full blog post on interviewing: Interview Tips.

Step 5. Reviewing Contracts.

A good overview of contracts may be found here (the most relevant information is on the last page of the article): Compensation Considerations.

Step 6. What Can You Expect to Earn?


Step 7. Plan Your Relocation.

If you need to relocate, be sure to plan it ahead of time. Here are a few key points to ponder as you plan: Relocating Tips.

Finding a job can be an intimidating process. I hope these resources will help make the process easier. Please feel free to call us should you have any questions. We are always happy to help.

Posted by Morgan Pace, Senior Dentist Recruitment Consultant with ETS Dental. To find out more, call Morgan at (540) 491-9102 or email at mpace@etsdental.com.

For more information, please contact info@dentalcpas.com

Friday, April 19, 2013

Expectations of Dental Associateships

Here is another guest post from our friends at ETS Dental.

Associateships begin and fail everyday. Why do they fail so often? A simple way to answer this is that either or both sides failed to meet expectations.More specifically, the expectations were never even laid out at the beginning, so one side was letting down the other and never knew why or that he/she was doing this.


Some common feedback I get from owners when I ask them about their previous associates is that it didn't work because that doctor could not produce enough, or that doctor did not want to buy-in, or that doctor needed more mentoring than owner was willing/able to give.


Upfront communication during the interview process could have helped a lot of associateships succeed better, or simply never start in the first place. It is better to find the right person rather than hire the wrong person and have to repeat the interviewing and onboarding process over and over again.


What the owner/practice should lay out upfront:

(simple examples, not comprehensive)


  1. Production goals

  2. Required schedule

  3. Transition plans

  4. Associate's leadership role in the practice in relation to staff

  5. Compensation

  6. Whether the associate will have any say so in equipment, office systems, and staff management

  7. Insurance accepted by the practice

  8. Particular cases or situations which must be handled by the owner

  9. What must be referred out

What the associate prospect should lay out upfront:

(simple examples, not comprehensive)


  1. Income goals

  2. Transition or practice ownership goals

  3. Skill sets

  4. Comfort level with various cases and patient types

  5. Length of time willing to commit to a practice/area


Remember not to rush into hiring an associate or becoming an associate when you still have a lot of questions or uncertainties.


Related articles by ETS Dental you should check out:


  1. Will My New Associate Be Here In 6 Months?

  2. Associate Dentist Interview Tips

  3. Can your Dental Practice Support an Additional Dentist as an Associate or Partner?

  4. Resources for a Practice Owner Preparing to Interview Associate Candidates
Carl Guthrie is a Dental Recruiter with ETS Dental. He covers the Western U.S. Region. Carl can be reached at cguthrie@etsdental.com or www.facebook.com/carl.guthrie

For more information, please contact info@dentalcpas.com

Monday, April 8, 2013

Can a Dentist Announce That They Will Not Hire a Smoker?

Here is another guest post from our friends at ETS Dental, authored by Tiffany Worstell.

We all know the effects that cigarette smoking has on a person; it has been shown for years in the media.  We have seen the yellowing teeth, bad breath, wrinkles, and probably know individuals that have had even more detrimental health issues stemming from the activity.  More and more, smoking is being banned in public places and employers are following suit.  So what does this mean for your practice?

Can I legally not hire smokers?
A number of employers have gone on record announcing that they will not hire smokers. And, while this sounds as if it the company is promoting a culture of wellness, it can be construed as discrimination.  In fact, there are twenty nine states and the District of Columbia that have protection in place for smokers; below is a list of the states as reported by the American Lung Association. 


California
Colorado
Connecticut
District of Columbia
Illinois
Indiana
Kentucky
Louisiana
Maine
Minnesota
Mississippi
Missouri
Montana
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Oklahoma
Oregon
Rhode Island
South Carolina
South Dakota
Tennessee
Virginia
West Virginia
Wisconsin
Wyoming

If you are hiring in these states, it is illegal to base your decision to hire, or not to hire, simply on if the candidate is a smoker. You can, however, choose not to hire a candidate based on other, legal, factors.   Frankly, you may miss out of some great talent by limiting the pool based upon if the candidate smokes as the single factor as the CDC found that 19% of all American adults were smokers in 2010.
What can I do as an employer?
As an employer, it is within your right to ban smoking on your property.  While this will not stop the smokers completely, it will deter the activity on company time and in front of your patients.
It is also worthwhile to look into cessation plans for your employees.  If your dental practice currently offers an EAP (Employee Assistance Program), look into the benefits that it provides and encourage your staff to take advantage of the services.  

Another option to consider is a having cessation program available. The American Lung Association endorses its own program, Freedom From Smoking, as an option for employers to provide to their staff; it allows the employee different options to cater to their own lifestyle such as online support, a hotline, and one on one support.  For more information, check out this site: Freedom From Smoking.
With the right resources and encouragement; you can make a difference in promoting a smoke free workplace while retaining quality staff.  Monitor the results of your efforts and listen to the feedback of the staff members.  It is possible to have a happy, healthy staff.  A happy staff is a productive staff; and that is not just “blowing smoke.”  

Contributed by Tiffany Worstell, Dental Staff Recruiter- Nationwide. 

To Contact Tiffany, call 540-491-9112, or email at tworstell@etsdental.com

For more information, please contact info@dentalcpas.com

Tuesday, April 24, 2012

The Secret Lives of Dentists


Here is a guest post from our good friend Morgan Pace of ETS Dental, the best dental recruiters we know of.

The Secret Lives of Dentists

I remember the first time that I ran into my family dentist in town rather than in his office. I was a teenager at the time, so I should not have been shocked that my dentist had interests other than plaque removal and collecting issues of highlights. In reflecting on this incident I got to thinking. What do dentists do when they aren’t in the office?

As a grown up (sort of), I now have the answer.

Methodology:

I am a recruiter who focuses on finding associates, partners or buyers for dental practices around the country. As such, I have access to over 30,000 CVs and resumes saved in our computer system. Using our software’s keyword search functionality I was able to query the system for key words as they appear in the Hobbies and Interests sections of those documents. Keep in mind, only 10% of CVs or resumes list personal hobbies or interests. Also, certain keywords (running, reading, writing) appeared too often in job related descriptions and so are not included. Still, the results are fascinating, even if not altogether scientific.

Results:

Dentists are an active, open minded group. Over 90% list travel as a key interest or hobby. Of course, the dental industry magazines are filed with ads for CE events in exotic and otherwise beautiful locations, so this comes as no surprise.

Dentists are also avid participants in sports. 30% list an interest in “sports” while those who mention specific sports prefer Golf (18%) over Basketball (17%) and Tennis (16%). Others of note: Soccer (12%), Football (10%), Volleyball (7%), Baseball (5%) and Hockey (3%). Cricket comes in as a statistically irrelevant 1%. Incidentally, Yankees fans mentioned their team by name more than Red Sox fans by a 5-4 margin.

Outside of traditional sports, Dentists also enjoy skiing (14%), swimming (14%) and long walks on the beach (13%). Yoga trumps Aerobics and Pilates 4% to 1.4% and 1%, respectively. 9% enjoy camping while 6% garden and 4% appreciate the outdoors in general.

The arts are clearly an important outlet. Painting is the preferred release of 9%. 2% prefer poetry. Music is listed by 23%. Dancing occupies the evenings of 7% while 4% prefer to play guitar and 3% like to sing. Those 3% are brave souls - karaoke received a scant 6 total mentions. Presumably that 3% sing sober, but 2% of dentists enjoy wine enough to mention it on their CVs. Only one claimed to be a “partier”. 18% enjoy cooking and 5% confess to shopping.

Collecting is a passive hobby. 1.1% collect coins, .8% collect stamps and .4% collect antiques. 7% prefer to spend their quiet time watching a good movie.

Horseback riding stimulates 3.7% of dentists. 3.4% prefer to drive with 1.2% of those enjoying a good race. Safety first, though. Fast cars (3%) are preferred to motorcycles (.5%).

Companionship is important to all of us. While a keyword search of “family” returned too many unrelated results, it was also an extremely popular mention. Pets are also popular with dogs preferred over cats by more than 3-1.

While not representative of most dentists, we have also spoken with a dentist who enjoys clamming, one who writes musical compositions for Wii games, one who was a “Who” in a movie and one who performed with Men Without Hats.

It is not all lab coats and fluoride. Clearly dentists do have a life outside of practice. The logical follow up question: How many of the above activities are claimed as a business expense?


Tim Lott, dental CPA, responds: As many of them as possible as long as there is good documentation as to the business purpose.

For more information, please contact info@dentalcpas.com