Breakeven Worksheet  
  Here is a quick monthly breakeven calculator to help you better assess your business plan.  This will result in the number of sessions per month you will need to cover all your estimated expenses!  
  You'll divide your expected expenses into Fixed and Variable expenses - Fixed expenses are those costs that will not change with more or less client sessions.  Variable costs are those expenses that will vary with the number of sessions.  
  Fill in the following cells with your estimates  
  Fixed Expenses - Monthly     Variable expenses - Per Session  
  Office Rent     Labor**    
  Utilities     Disposables***    
  Insurance     Other    
  Depreciation*     Total Variable    
  Total Fixed            
        Revenue per session    
  Number of sessions required to breakeven on a monthly basis:    
  * Depreciation - Used here to cover the expense of the equipment.  This does not have to be the allowable IRS depreciation schedule, simply how quick you would like to recapture your investment.  
  ** Labor - We would recommend you enter an hourly wage here even if you are not paying a technician and doing the sessions yourself, otherwise the formula will reflect you breaking even with no wage for yourself.  
*** Disposables - A per session estimate of costs for Wipes, sensors, paste, etc.
  Breakeven is visually represented where Total Expenses and Income lines cross  
  This Chart can be dowloaded by clicking the arrow in the upper right hand corner