Your Dental Practice
Monthly Profit and Loss
For the 12 Months Ended December 31, 2002
Revenue					Jan		Feb		Mar		Apr		May		Jun		Jul		Aug		Sep		Oct		Nov		Dec		Total
	Doctor Services
		Doctor A			31,969		35,625		30,741		33,658		30,195		34,501		36,316		35,565		35,357		33,380		31,552		32,472		401,329		40%
		Doctor B			29,291		23,455		24,954		27,635		26,698		34,944		30,518		24,725		29,710		34,656		23,638		33,122		343,345		34%
		Doctor C			20,660		19,850		20,945		21,600		19,909		21,736		21,112		21,670		21,237		21,259		20,392		21,562		251,933		25%
			Total Doctor Services		81,920		78,930		76,640		82,892		76,801		91,180		87,946		81,959		86,304		89,294		75,582		87,156		996,606		62%
	Specialist Services				13,663		13,499		11,763		12,838		11,499		13,400		11,390		13,465		11,869		11,902		12,732		11,918		149,937		9%
	Hygiene Services				37,191		39,099		38,955		34,769		35,150		37,393		35,236		40,279		39,477		37,189		36,510		41,032		452,280		28%
			Total Revenue		132,774		131,528		127,357		130,499		123,451		141,973		134,572		135,704		137,651		138,385		124,824		140,106		1,598,824
Clinical Expenses
	Clinical Wages & Benefits
		Earned Draw - Dr. A (30%)			9,591		10,688		9,222		10,097		9,058		10,350		10,895		10,670		10,607		10,014		9,466		9,742		120,399
		Earned Draw - Dr. B (30%)			8,787		7,037		7,486		8,290		8,009		10,483		9,155		7,417		8,913		10,397		7,091		9,937		103,003
		Earned Draw - Dr. C (30%)			6,198		5,955		6,284		6,480		5,973		6,521		6,334		6,501		6,371		6,378		6,118		6,469		75,580
		Specialist Services (40%)			5,465		5,399		4,705		5,135		4,600		5,360		4,556		5,386		4,748		4,761		5,093		4,767		59,975
		Hygiene Services (35%)			13,017		13,685		13,634		12,169		12,303		13,088		12,332		14,098		13,817		13,016		12,779		14,361		158,298
		Back Office Wages & Benefits			11,827		10,103		11,054		9,894		10,327		11,866		10,356		10,216		10,129		11,623		10,559		11,903		129,856
			Total Clinical Staff Labor Costs		54,885		52,866		52,385		52,067		50,270		57,668		53,628		54,287		54,585		56,188		51,105		57,178		647,111		40%
	Clinical Supplies				6,727		6,608		5,962		6,565		6,459		6,148		6,824		5,975		5,858		6,845		5,632		6,513		76,117		5%
	Lab Fees				11,950		11,837		11,462		11,745		11,111		12,778		12,111		12,213		12,389		12,455		11,234		12,610		143,894		9%
			Total Clinical Expenses		73,561		71,312		69,809		70,377		67,840		76,594		72,564		72,475		72,831		75,487		67,971		76,301		867,121		54%
	Clinical Margin				59,213		60,216		57,548		60,123		55,611		65,379		62,008		63,228		64,819		62,898		56,854		63,806		731,702		46%
Operating Expenses
	General & Administration
		Front Office Wages & Benefits			8,610		8,250		9,159		8,229		7,851		9,160		8,778		7,835		8,565		8,374		8,353		8,399		101,563		6%
		Payroll Services			131		131		128		122		130		119		125		130		136		127		135		120		1,534
		Computer Services			298		284		278		329		326		293		288		278		306		274		295		283		3,532
		Travel & Entertainment			115		113		135		137		117		128		119		124		119		119		125		129		1,479
		Continuing Education			316		319		312		329		301		277		289		290		296		321		282		300		3,633
		Bank Fees			498		538		474		495		484		519		503		460		481		467		499		476		5,893
		Uniforms & Laundry			639		661		674		581		599		643		623		633		638		676		620		613		7,600
		Office Supplies			2,727		2,965		2,658		2,869		3,207		2,980		2,739		3,030		3,025		2,821		3,046		2,802		34,870
		Telephone			349		398		395		389		380		408		339		356		363		369		384		354		4,485
		Professional Services			831		819		770		878		840		831		879		789		758		879		836		755		9,865
		Other Outside Services			127		128		118		135		125		130		125		114		125		123		131		134		1,515
		Postage & Delivery (excld mrktg)			638		572		676		652		658		574		610		584		653		626		578		664		7,487
		Other Misc.			445		461		430		464		451		454		471		456		449		434		431		457		5,402
			Total G & A		15,723		15,637		16,207		15,611		15,468		16,517		15,888		15,078		15,915		15,610		15,713		15,487		188,856		12%
	Marketing
		Advertising			5,334		5,476		4,626		5,090		5,139		4,999		4,785		5,323		5,453		4,861		4,876		5,284		61,247
		Promotions			1,031		944		1,052		1,116		997		1,044		983		1,065		1,063		1,035		1,065		1,063		12,458
		Donations			381		411		452		432		448		418		379		434		442		435		448		408		5,086
			Total Marketing		6,746		6,832		6,129		6,639		6,584		6,461		6,147		6,822		6,957		6,331		6,389		6,755		78,791		5%
	Facility & Equipment
		Rent			4,037		3,728		4,400		4,278		3,709		4,201		3,725		4,317		4,262		4,064		4,031		4,073		48,825
		Repair & Maintenance			640		608		660		633		646		687		726		732		611		711		679		615		7,949
		Utilities			324		280		311		277		275		275		307		323		298		287		297		288		3,542
		Taxes & Insurance			168		194		176		180		190		171		171		185		170		187		177		175		2,144
		Equip Maint, Repair, Replacement			1,296		1,297		1,253		1,169		1,310		1,083		1,243		1,073		1,166		1,292		1,241		1,101		14,523
			Total Facility & Equip Cost		6,465		6,108		6,801		6,537		6,129		6,418		6,172		6,629		6,506		6,542		6,425		6,253		76,984		5%
			Total Operating Expenses		28,934		28,576		29,138		28,787		28,181		29,396		28,206		28,530		29,378		28,482		28,528		28,495		344,631		22%
	Operating Margin				30,279		31,640		28,410		31,336		27,429		35,983		33,802		34,699		35,441		34,416		28,326		35,311		387,071		24%
		Interest Expense			5,046		4,962		4,878		4,794		4,710		4,626		4,541		4,457		4,373		4,289		4,205		4,121		55,001
		Depr & Amort Expense			583		583		583		583		583		583		583		583		583		583		583		583		6,993
			Net Income		24,650		26,095		22,950		25,959		22,137		30,775		28,677		29,659		30,485		29,544		23,539		30,607		325,077		20%