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How I developed a cash model for the practice is I get the latest profit and loss statement from the seller, do a 12-month spreadsheet, plug in the bank payment, the rent utility, maintenance, lab fees, firm closures, and accounting, all the things that the buyer would have, all the actual expenses that the buyer would have, then I come up with my buyers net. So, I show what he is going to make and some people want to make a 150,000 net, some people want to make 200,000 net, some people are happy with a lower amount, say someone only wants to work two days a week and they want 50,000 net. So, there is a practice out there for everyone.

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