A/R – Accounts receivable.
CP – Collection/production ratio (percentage of billable production received as revenue in a practice).
DSO – Dental Support Organization.
Normalization – Identifying and removing from (or possibly adding to) a practice’s overhead numbers based on the business perks available to an owner, perks which a new owner may or may not have.
Practice philosophy – Beliefs, values and principles serving as a foundation for a dentist.
Practice valuation – The process and accompanying documentation to establish the asking price for a dental practice.
Practice vision – A one paragraph written statement describing a practice's purpose and values in areas such as dental care, customer service, teamwork and community engagement.