Practice Continuation Agreements: Payment Methods
Included in This Chapter:
最常见的支付会计业务的方法是将付款分散在五到七年的时间内. 虽然有些协议可能要求在短短三年内付款, and others in as many as 10, 直接现金支付会计业务是罕见的，除非严重折扣. (记住，不能保证继任者能够留住所有客户.)此外，首付款通常在10%到20%之间.
在大多数情况下, 为了卖个好价钱，你必须同意分期付款, 因为继承者可能只有很少的可用资金，或者在他们能够确保留住你的大多数客户之前，他们不愿意完全履行协议条款. 让继任者尽可能容易地、在财务上不苛求地为这种做法买单. 还记得, the successor must pay your staff immediately, long before receiving fees from the clients transferred. 所有付款的时间和未付款的处罚应在协议中规定.
Group Payment Method
Several state society emergency assistance plans, 在不存在执业延续协议的情况下使用, provide for a payment over time of 100 percent of gross fees. 例如, some plans require the buyer to pay 25 percent of fees earned in each of 4 years; others ask for 20 percent in each of 5 years. 为了保护买方，对每个客户收取的总费用设置了上限. To expedite the process, 设定的上限是转让时间之前12个月的年费或买方在付款期间收取的平均年费, whichever is lower.
If your successor is successful in expanding the practice, the first ceiling method is used because he or she, rather than your estate, has the right to the additional fees generated. 然而, if one or more of your clients are lost, 之所以使用第二种上限法，是因为你不能指望你的继任者支付你从未挣到的费用.
This payment method is ideal for group plans. 虽然小组谈判的想法可能会引起一些担忧, it is relatively easy with this type of formula. 没有人可能会采取不妥协的立场，因为每个小组成员都意识到他或她的财产可能是第一个需要帮助的人.
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Client List Method
保护您和您的继任者的付款方式是与客户名单和分配给每个客户的价值直接相关的付款方式. These predetermined client values (as discussed 在这里)用于创建支付上限，该上限不仅反映了整个实践的支付上限, but also for individual clients. 这样的方法是买方友好的，并避免未来对抗客户收费或终止. 它需要一个单独的应收帐款明细分类账来处理每个账户的收款管理, as demonstrated below:
最常见的支付会计业务的方法是将付款分散在五到七年的时间内. 虽然有些协议可能要求在短短三年内付款, and others in as many as 10, 直接现金支付会计业务是罕见的，除非严重折扣. (记住，不能保证继任者能够留住所有客户.)此外，首付款通常在10%到20%之间.
在大多数情况下, 为了卖个好价钱，你必须同意分期付款, 因为继承者可能只有很少的可用资金，或者在他们能够确保留住你的大多数客户之前，他们不愿意完全履行协议条款. 让继任者尽可能容易地、在财务上不苛求地为这种做法买单. 还记得, the successor must pay your staff immediately, long before receiving fees from the clients transferred. 所有付款的时间和未付款的处罚应在协议中规定.
Group Payment Method
Several state society emergency assistance plans, 在不存在执业延续协议的情况下使用, provide for a payment over time of 100 percent of gross fees. 例如, some plans require the buyer to pay 25 percent of fees earned in each of 4 years; others ask for 20 percent in each of 5 years. 为了保护买方，对每个客户收取的总费用设置了上限. To expedite the process, 设定的上限是转让时间之前12个月的年费或买方在付款期间收取的平均年费, whichever is lower.
If your successor is successful in expanding the practice, the first ceiling method is used because he or she, rather than your estate, has the right to the additional fees generated. 然而, if one or more of your clients are lost, 之所以使用第二种上限法，是因为你不能指望你的继任者支付你从未挣到的费用.
This payment method is ideal for group plans. 虽然小组谈判的想法可能会引起一些担忧, it is relatively easy with this type of formula. 没有人可能会采取不妥协的立场，因为每个小组成员都意识到他或她的财产可能是第一个需要帮助的人.
回到顶部
Client List Method
保护您和您的继任者的付款方式是与客户名单和分配给每个客户的价值直接相关的付款方式. These predetermined client values (as discussed 在这里)用于创建支付上限，该上限不仅反映了整个实践的支付上限, but also for individual clients. 这样的方法是买方友好的，并避免未来对抗客户收费或终止. 它需要一个单独的应收帐款明细分类账来处理每个账户的收款管理, as demonstrated below:
Illustration of Collections/Payments on Clients
Subsequent to Purchase
The hypothetical purchase is based on a 5-year payout, 在你买下这家诊所后所提供服务的账单中有20%的现金要付给你的遗产. The maximum price to be paid for the practice is $25,000.
Client A (value $1,000) terminates after the second year. Because no future collections will be received, 只有250美元——2年期间收取的金额——在这个客户端上支付. No further payments are required.大多数惯例延续协议应规定应在前一个月托收期后的第20天支付的托收百分比. 为管理目的而设立的单独的应收帐款明细分类账应便于审计, 如果需要. This issue must be covered in the agreement. 还建议设立一个单独的计息银行帐户，以便将这些交易与继承人业务中需要保密的其他交易分开.
Client B (value $5,000) pays out completely over the 5-year period, 你的遗产会以每年20%的利息收取.
客户C(价值$15,000)在3年内付清其指定的美元价值. 您的继任者不欠该客户在购买后产生的任何费用增加. 然而, 由于协议规定了收取费用的20%，因此费用的增加导致了提前支付.
客户D(价值$4,000)在5年结束时未全额还清. 另一笔款项应在您的继任者在第六年进行收款时支付.
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