Every summer, practices all over the country find themselves suddenly re-evaluating, and sometimes reactively cutting, their expenditures due to a seasonal slowdown in revenue, often erroneously eliminating “profit centers” instead of “cost centers”. Join Jon and Ed as they dissect this phenomenon and provide some advice on how to plan better, and make a clearer distinction between which expenditures make you money, and which are simply sunk costs. Of course, they also sample some craft spirits from an independent distillery and regale their summer exploits to add some levity to the weighty subject matter.