Your Dental Practice 10:17 AM

Profit & Loss Prev Year Comparison 10/17/2017

January through December 2016 Cash Basis

Jan - Dec 16 Jan - Dec 15 $ Change % Change

Ordinary Income/Expense
Income
51000 · Patient Collections
52000 · Patient Collections-Credit Card 479,282.67 524,449.50 -45,166.83 -8.61%
52050 · Patient Coll. - CareCredit/Synp 30,425.76 11,686.57 18,739.19 160.35%
52100 · Patient Collections - Cash & Ck 620,938.72 566,519.91 54,418.81 9.61%
52150 · Patient Collections HC Claims 5,098.25 0.00 5,098.25 100.0%
53000 · Refunds & NSF Returns -8,515.59 -7,320.12 -1,195.47 -16.33%
Total 51000 · Patient Collections 1,127,229.80 1,095,335.86 31,893.94 2.91%
Total Income 1,127,229.80 1,095,335.86 31,893.94 2.91%
Expense
60000 · Dental Supplies, Eq. & Products
60010 · Dental Supplies 84,657.31 73,092.98 11,564.33 15.82%
60025 · Dental Equipment & Instruments 616.08 2,526.12 -1,910.04 -75.61%
60060 · Dental -Nitrous Tanks 788.32 728.17 60.16 8.26%
Total 60000 · Dental Supplies, Eq. & Products 86,061.71 76,347.27 9,714.44 12.72%
60100 · Dental Laboratories & Lab Servs
60150 · Dental Laboratories 112,139.76 114,499.95 -2,360.19 -2.06%
60175 · Dental Lab Related Services 4,814.64 4,039.74 774.90 19.18%
Total 60100 · Dental Laboratories & Lab Servs 116,954.40 118,539.69 -1,585.29 -1.34%
61000 · Staff Compensation
61100 · Associates Fees-Contracted Dr. 485.46 0.00 485.46 100.0%
61300 · Salaries / Wages - Staff 107,237.47 110,659.95 -3,422.49 -3.09%
61400 · Salaries / Wages - Hygienist 105,692.84 98,417.39 7,275.45 7.39%
61500 · Salaries / Wages - Assistant 93,312.58 94,056.26 -743.68 -0.79%
61600 · Contract Labor-Fill Ins-Temp LB 661.50 0.00 661.50 100.0%
Total 61000 · Staff Compensation 307,389.85 303,133.60 4,256.25 1.4%
62000 · Staff Benefits
62100 · Payroll Taxes - Staff 29,806.02 33,160.78 -3,354.76 -10.12%
62200 · Retirement Plan Contrib. Staff 14,142.45 13,409.81 732.64 5.46%
62400 · Continuing Education Seminar 193.32 429.84 -236.52 -55.03%
62700 · Health Insurance - Staff Health 27,398.47 25,012.62 2,385.85 9.54%
62750 · Disability Insurance-Staff Exp. 3,052.73 3,182.58 -129.85 -4.08%
62900 · Parking - Staff 11,195.33 12,073.58 -878.25 -7.27%
62950 · Workers Compensation Expense 1,154.70 326.47 828.23 253.69%
Total 62000 · Staff Benefits 86,943.02 87,595.68 -652.65 -0.75%
63000 · Marketing and Promotions
63100 · Advertising-Ad Placement Fees 3,467.88 0.00 3,467.88 100.0%
63200 · Digital Distribution Costs 0.00 290.14 -290.14 -100.0%
63400 · Printing 622.53 663.01 -40.48 -6.11%
63450 · Promotional 7,082.58 3,340.13 3,742.45 112.05%
63500 · Reception Area Expenses 420.97 84.10 336.87 400.57%

Page 1 of 3
 Jan - Dec 16 Jan - Dec 15 $ Change % Change
63550 · Website 518.40 7,117.36 -6,598.96 -92.72%
Total 63000 · Marketing and Promotions 12,112.36 11,494.74 617.62 5.37%
63600 · Occupancy Expenses
63650 · Rent - Building 50,526.26 46,246.97 4,279.28 9.25%
63900 · Properties Taxes - Personal 2,632.77 3,036.53 -403.76 -13.3%
64000 · Taxes - Real Estate 226.98 127.34 99.64 78.25%
Total 63600 · Occupancy Expenses 53,386.01 49,410.84 3,975.17 8.05%
64300 · Repairs & Maintenance
64400 · Janitorial & Cleaning Services 0.00 125.00 -125.00 -100.0%
64470 · Maintenance - Scheduled
64474 · Maintenance-Computer 7,914.26 8,017.92 -103.66 -1.29%
64475 · Maintenance -Dental 3,764.31 3,553.20 211.11 5.94%
64476 · Software Support 1,580.04 1,580.04 0.00 0.0%
64478 · Maintenance - Other 0.00 75.60 -75.60 -100.0%
Total 64470 · Maintenance - Scheduled 13,258.61 13,226.76 31.85 0.24%
64505 · Maintenance & Repairs-Other Exp 1,188.40 773.32 415.08 53.67%
64510 · Repairs - Building / Leasehold -184.76 0.00 -184.76 -100.0%
64530 · Repairs - Computer 6,180.24 743.03 5,437.21 731.76%
64531 · Repairs - Dental Equipment 4,423.72 4,860.73 -437.01 -8.99%
64532 · Repairs - Office Equip - Furn 230.85 0.00 230.85 100.0%
Total 64300 · Repairs & Maintenance 25,097.06 19,728.85 5,368.21 27.21%
64600 · Utilities
64800 · Garbage / Hazardous Waste 0.00 1,822.00 -1,822.00 -100.0%
Total 64600 · Utilities 0.00 1,822.00 -1,822.00 -100.0%
65700 · Practice Management
65750 · Bookkeeping Services 7,560.00 18,448.56 -10,888.56 -59.02%
65800 · Accounting 4,152.17 4,735.80 -583.63 -12.32%
65900 · Consulting/Practice Management 20,077.20 18,468.00 1,609.20 8.71%
66000 · Data Electronic & Billing Servs 3,981.85 1,642.52 2,339.33 142.42%
66050 · Dental Management Software 3,875.04 3,248.41 626.63 19.29%
66100 · Investment/Pension Retirement 1,622.70 3,115.80 -1,493.10 -47.92%
66300 · Payroll Service Fees 2,252.72 2,373.79 -121.07 -5.1%
66700 · Licenses / Fees 545.40 302.40 243.00 80.36%
Total 65700 · Practice Management 44,067.08 52,335.28 -8,268.20 -15.8%
66400 · Regulatory & Risk Management
66500 · Insurance - Business Overhead 3,666.60 9,417.60 -5,751.00 -61.07%
66600 · Insurance - Malpractice 4,164.10 1,871.37 2,292.73 122.52%
66800 · City of Portland -Busines Taxes 3,429.00 9,947.88 -6,518.88 -65.53%
Total 66400 · Regulatory & Risk Management 11,259.70 21,236.85 -9,977.15 -46.98%
66850 · TRI MET Self Employment 4,222.00 4,100.00 122.00 2.98%
70000 · General & Administrative
70100 · Answering Service 1,426.22 1,019.55 406.66 39.89%
70300 · Bank charges 208.33 105.52 102.82 97.44%
70400 · Break Room Supplies 8.77 159.39 -150.62 -94.5%
70500 · Computer 536.09 25.79 510.30 1,978.64%

Page 2 of 3
 Jan - Dec 16 Jan - Dec 15 $ Change % Change
70510 · Computer - Equip Expenses 1,799.24 3,251.10 -1,451.87 -44.66%
70600 · Dues & Membership 4,227.11 5,249.88 -1,022.77 -19.48%
70700 · Internet Expense 2,108.34 2,011.76 96.58 4.8%
70800 · Laundry 4,711.21 5,230.22 -519.02 -9.92%
71100 · Merchant Fees 13,909.56 13,317.73 591.83 4.44%
71300 · Office Supplies
71310 · Office Equip. & Furniture 9,265.61 4,676.21 4,589.41 98.14%
71325 · Office Supplies 3,022.21 3,719.67 -697.46 -18.75%
Total 71300 · Office Supplies 12,287.82 8,395.88 3,891.94 46.36%
71350 · Rent - Parking for Patients 5,227.74 5,214.57 13.17 0.25%
71400 · Postage 1,533.88 1,693.94 -160.06 -9.45%
71550 · Publications / Books 208.36 111.22 97.15 87.35%
71700 · Staff Meetings / Events 1,826.68 2,529.28 -702.60 -27.78%
71800 · Telephone 1,912.90 1,924.92 -12.02 -0.62%
72300 · Uniforms 197.58 412.18 -214.61 -52.07%
Total 70000 · General & Administrative 52,129.82 50,652.93 1,476.89 2.92%
75000 · Doctor Expenses
75700 · Cont. ED - Seminars - Doctor 993.60 1,750.14 -756.54 -43.23%
75710 · Cont. Ed - Travel / Lodging 180.36 0.00 180.36 100.0%
75800 · Meals - Doctor Meetings 96.37 18.36 78.01 424.88%
75900 · Parking for Doctor-Monthly Rent 2,316.60 2,035.80 280.80 13.79%
Total 75000 · Doctor Expenses 3,586.93 3,804.30 -217.37 -5.71%
Total Expense 803,209.94 800,202.03 3,007.91 0.38%
Net Ordinary Income 324,019.86 295,133.83 28,886.03 9.79%
Other Income/Expense
Other Income
82000 · Other Income
81000 · Interest Income 49.96 60.63 -10.67 -17.6%
Total 82000 · Other Income 49.96 60.63 -10.67 -17.6%
Total Other Income 49.96 60.63 -10.67 -17.6%
Other Expense
91100 · Interest and Finance Expense 2,973.06 469.88 2,503.18 532.73%
91200 · Depreciation Expense - Office 3,254.04 11,617.03 -8,362.99 -71.99%
91225 · Depreciation Expense-Improvemts 0.00 64,857.96 -64,857.96 -100.0%
Total Other Expense 6,227.10 76,944.87 -70,717.77 -91.91%
Net Other Income -6,177.14 -76,884.24 70,707.10 91.97%
Net Income 317,842.73 218,249.59 99,593.13 45.63%

Page 3 of 3
Your Dental Practice 10:18 AM
Balance Sheet Prev Year Comparison 10/17/2017
As of December 31, 2016 Cash Basis

Dec 31, 16 Dec 31, 15 $ Change % Change

ASSETS
Current Assets
Checking/Savings
10100 · Petty Cash 73.52 79.43 -5.92 -7.45%
10200 · US Bank 82,957.32 157,102.80 -74,145.49 -47.2%
11000 · US Bank Savings 62,544.67 62,494.71 49.96 0.08%
Total Checking/Savings 145,575.50 219,676.95 -74,101.45 -33.73%
Other Current Assets
12050 · Account Receivables 0.00 0.00 0.00 0.0%
13000 · Employee Advances 0.00 0.00 0.00 0.0%
14900 · Suspense 0.00 0.00 0.00 0.0%
Total Other Current Assets 0.00 0.00 0.00 0.0%
Total Current Assets 0.00 0.00 0.00 0.0%
Fixed Assets
15000 · Fixed Asset
15200 · Computers 85,051.95 85,051.95 0.00 0.0%
15300 · Dental Equipment 351,981.12 348,726.63 3,254.48 0.93%
15500 · Leasehold Improvements 77,832.00 77,832.00 0.00 0.0%
15600 · Office Equipment/Furniture 109,405.46 109,405.46 0.00 0.0%
Total 15000 · Fixed Asset 624,270.53 621,016.05 3,254.48 0.52%
16000 · Accumlated Depreciation -567,921.79 -564,667.75 -3,254.04 -0.58%
16050 · A/D-Improvements -126,648.00 -126,648.00 0.00 0.0%
Total Fixed Assets -70,299.26 -70,299.71 0.44 0.0%
Other Assets
14700 · Deposits 0.00 0.00 0.00 0.0%
Total Other Assets 0.00 0.00 0.00 0.0%
TOTAL ASSETS 75,276.24 149,377.24 -74,101.00 -49.61%

LIABILITIES & EQUITY

Liabilities
Current Liabilities
Credit Cards
24300 · BofA Credit Card 10,689.54 12,083.37 -1,393.84 -11.54%
Total Credit Cards 10,689.54 12,083.37 -1,393.84 -11.54%
Other Current Liabilities
29100 · Credit Lines
29200 · Citi Credit Line 2,523.12 73,143.70 -70,620.58 -96.55%
29100 · BofA Credit Line 0.00 0.00 0.00 0.0%
Total 29100 · Credit Lines 2,523.12 73,143.70 -70,620.58 -96.55%
Total Other Current Liabilities 13,212.66 85,227.08 -72,014.42 -84.5%
Total Current Liabilities 23,902.19 97,310.45 -73,408.26 -75.44%
Long Term Liabilities

Page 1 of 2
 Dec 31, 16 Dec 31, 15 $ Change % Change
23000 · Patterson Dental 0.00 0.00 0.00 0.0%
29500 · Burkhart Dental 0.00 0.00 0.00 0.0%
Total Long Term Liabilities 0.00 0.00 0.00 0.0%
Total Liabilities 23,902.19 97,310.45 -73,408.26 -75.44%
Equity
30000 · Equity
32000 · Retained Earnings 56,368.05 213,461.64 -157,093.59 -73.59%
32100 · Draws -129,600.00 -129,600.00 0.00 0.0%
37000 · Insurance - Disability -9,725.32 -9,864.31 138.99 1.41%
38000 · Insurance - Health -24,790.36 -22,585.28 -2,205.08 -9.76%
39000 · Insurance - Life -7,497.68 -9,524.61 2,026.92 21.28%
44000 · Retirement Plan Contribution -59,000.00 -59,000.00 0.00 0.0%
45000 · Taxes - Fed Payments -70,454.88 -114,605.28 44,150.40 38.52%
47000 · Taxes - State Payments -21,768.48 -34,464.96 12,696.48 36.84%
Total 30000 · Equity -266,468.68 -166,182.80 -100,285.88 -60.35%
Net Income 317,842.73 218,249.59 99,593.14 45.63%
Total Equity 51,374.05 52,066.79 -692.74 -1.33%
TOTAL LIABILITIES & EQUITY 75,276.24 149,377.24 -74,101.00 -49.61%

Page 2 of 2