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Reference

Sources

Every page the modules quote or screenshot, with the date it was captured. Educational use with attribution; each screenshot shows only enough to identify the page and its claim.

Used inSourceCaptured
Finance 1Investopedia, Accrual Accounting (updated Apr 7, 2026)Sep 28, 2026
Finance 1OpenStax, Principles of Accounting Vol 1, 2.1 and 4.1Sep 28, 2026
Your two companies (private)The client's management services agreement and Benchmark Advisors chart of accounts guidesAug 2026
Finance 2Investopedia, Deferred Revenue (updated Sep 28, 2026)Sep 28, 2026
Finance 2CDTFA, Tax Guide for Barbers and Beauty Shops, Industry TopicsSep 28, 2026
Finance 2IRS, Tangible Property Final Regulations (de minimis safe harbor)Sep 28, 2026
Finance 2IRS Publication 583; IRS, About Form 1099-NECSep 28, 2026
Finance 3Intuit QuickBooks help: Categorize online bank transactions, Set up bank rules, Reconcile an accountSep 28, 2026
Advanced 4Investopedia, EBITDA; Adjusted EBITDA; CFI, What Is EBITDASep 28, 2026
Advanced 5FOCUS Investment Banking, Medspa Valuation Multiples Dashboard (Aug 7, 2026); Breakwater M&A; CT Acquisitions Multiples Report 2026 (Jul 1, 2026); a Google search result shown as a sanity check, not a sourceSep 28, 2026
Finance 4 and Finance 5Boulevard, Average Medical Spa Revenue in 2026; AmSpa State of the Industry; Mesirow, 2026 Mid-Year Market Update: MedSpa; benchmark figures compiled by Benchmark Advisors from OptiMantra, JeriCommerce, Sorso and CT AcquisitionsSep 2026
Finance 6AmSpa state legal summaries; card network surcharge rules; Benchmark client savings, rounded and shared with permissionSep 2026
Operations 3Investopedia, Inventory; Investopedia, Cost of Goods Sold; manufacturer prescribing information for reconstitution and storage windowsSep 2026
Operations 6 and Operations 7AmSpa State of the Industry (member visit frequency and spend); CT Acquisitions (membership and retention benchmarks); Boulevard published data on rebookingSep 2026
Marketing 1Google, How to improve your local ranking on Google, Business Profile Help CenterSep 2026
Marketing 4Benchmark client funnel data, anonymized; AmSpa State of the Industry (marketing spend as a share of revenue)Sep 2026
Advanced 6The 2026 advisor reports listed under Advanced 5 (deal structure); Benchmark Advisors deal experience, no client or transaction namedSep 2026
Reading listHBR Store; medspaprofitability.comSep 28, 2026

The Harbor Aesthetics figures are invented for teaching and are not drawn from any client. Client QuickBooks screenshots show account structure only; no balances, bank details or patient data appear, and company names are masked outside the private module.

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Educational material from Benchmark Advisors, not tax, legal, medical or investment advice, and not a promise of any result. The sample clinic and its figures are invented. Rules differ by state and change; confirm anything that matters with your CPA, your attorney and your state board. Full disclaimers.