Letters to the publisher

‘Dentally Incorrect’ In Poor Taste
I have to say, I was disappointed in your February 2002 pub-lication. Yes, we as a profession tend toward cheapness and I am sure there are plenty who indulge in profanity, but you don't have to spread it in your publication under the guise of humor in your column, ‘Howard Speaks’--poor taste. Even poorer taste was the attempt at humor in the Bedroom Golf article. What happened to modesty?
–Doug Ogden

Greetings Doug,
Thank you so much for your honest and frank evaluation! We take your thoughts to heart. The reason I publish far out humor in Dentally Incorrect is that I personally think dentists, lawyers, physicians, academics, elected officials and clergy take themselves way too seriously! We all know that more than 40,000 Americans lose their lives each year from automobile accidents. But do you realize that more than 20,000 Americans take their lives each year from suicide. Some of my best friends in dentistry have taken their own lives. When I started lecturing, and publishing DentalTown Magazine, one of my primary drives was to get dentists to lighten up. Why kill yourself? Why burnout? Why be dysfunctional? Just have some fun!

We will all be dead within 100 years, so have some fun! Who takes responsibility for the burned out dentists? Who takes responsibility for the dentists that take their own lives? I hate boring! I hate the political correctness of many dental publications.

Religious people are intolerant of everyone else's belief but those who share their own beliefs. Be tolerant. Be tolerant of humor. I personally have given my all for what I believe is in the best interest of my sovereign professional colleagues’ best interest! I will keep fighting for dentistry until I drop dead!
–Howard

Greetings to You Howard,
Thanks for taking the time to respond. I always appreciate a thoughtful response. I'm honored (I think) to be the topic of your staff meeting.

I agree most whole-heartedly that as a profession we are way too uptight! I have a friend who took his life and another who has struggled with thoughts of suicide. In the final analysis, I want to be counted among those supporting mental health.

For myself, I avoid mental disease by being involved in my community (coaching soccer, acting in plays, helping build a recreation center, organizing a triathlon, vice-chair of a 1 week long festival, etc.). I also find exercising with a goal in mind a tremendous boost. This year I'll run in my first marathon. Spiritually speaking, I am a religious person. My spirituality however, embraces the truth of all religions and resonates deep within my soul. I have the greatest respect for the mystical traditions (Christian, Buddhist, Muslim, Hindu).

Humor is therapeutic. As Byron says "and if I laugh at any mortal thing, ties that I may not weep." I enjoy a good laugh. I also think that we have to set a high standard of modesty personally and professionally. Tolerance is an easy term to throw around, especially when it suits our purposes. I'm all in favor of being tolerant. I also think that there are standards that serve a purpose and should be upheld even if there are those who feel it is intolerant. May I share one tenet of my faith?

"We believe in being honest, true, chaste, benevolent, virtuous, and in doing good to all men; indeed, we may say that we follow the admonition of Paul–We believe all things, we hope all things, we have endured many things, and hope to be able to endure all things. If there is anything virtuous, lovely, or of good report or praiseworthy, we seek after these things."

Thanks for taking the time to read and respond. My respect for you is higher knowing you are trying to accomplish good in the world. I'm glad to count you as a friend.
–Doug Ogden

Overhead vs. the Balance Sheet
Your reply to the question in the January 2002 issue of DentalTown Magazine entitled "Overhead percentage guidelines" is confusing. What is the depreciation percent, and where are the expenses like auto lease, continuing ed, capital expense, etc.? Is a major purchase like an x-ray for example, if paid in full, part of the monthly overhead that month, or do we spread it out over the year? This can seriously change the overhead percent. Is my monthly payment to the practice purchase part of the overhead?
–Ken

Hi Ken,
The depreciation percent for our Today's Dental practice is 4%. When I stated that the Net Income was 20% for October that did include all operating expenses; i.e., continuing ed, equipment leases, facility expenses, etc.

If you paid cash for an x-ray machine you would, by IRS law, have to capitalize that and those investments to show up on your Balance Sheet. It would not be considered monthly overhead expenses. We lease our x-ray equip and we do expense that lease on the Financial Statement and it is included in our monthly overhead. It just depends on how you need to have things set up for the IRS and what is best for your tax situation. Obviously, most things are cut and dry expenses, but when it comes to purchasing big dollar items that are an investment, those cannot be included in your monthly overhead amounts. For instance, the purchasing of your practice cannot be included on a financial statement-that would only be a Balance Sheet item and is classified as a liability. Now, over time as you build equity in your practice. That amount is now capital and can be leveraged for future growth.
–Howard