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The professional expenses of dentists
REPORTS OF C O U N C IL S AND BUREAUS
■VO LU M E 64, FEBRUARY 1962 • 143/231
The professional expenses of dentists
B U R E AU OF E C O N O M IC R E S E A R C H A N D S T A T IS T IC S
Breakdowns of professional expenses of dentists have been published in the sur veys o f dental practice conducted triennially by the Bureau of Economic R e search and Statistics. There has been a need, however, for expense breakdowns according to various factors, especially number and type of auxiliary personnel employed by the dentist. This" report shows the percentage dis tribution of professional expenses as re ported by dentists participating in The 1959 Survey of Dental Practice. Data are shown separately for the various types o f employment, ages of dentists, types o f practice, city sizes and types o f urban areas. Within each of these factors, data are presented according to number and type of auxiliary personnel, to the extent that number of replies was sufficient for reasonably reliable statistics. These tables will enable the individual dentist to determine how his professional expense distribution compares with that o f the average dentist with similar num ber and type of employees, practice or ganization, age, type of practice, city size and type of urban area. The statistics presented in this article are based on those dentists responding in the survey who properly accounted for all professional expenses. In other words, dentists who did not answer the question on expenses completely, or whose ex penses did not add to the difference be tween gross and net income, were elimi nated in these tabulations. Also eliminated
were dentists who worked less than 40 weeks during the year and dentists who were part-salaried. All tables except Table 3 refer only to general practitioners. It will be noted that in the tables bold face type is used for major categories of dentists, and italics are used for dentists employing specified numbers o f personnel without regard to type of personnel. Lightface type is used with reference to the number and type of personnel em ployed. In the survey, respondents were in structed that “ an employee who acts as a secretary or receptionist, but also pro vides some chairside assistance, should be counted as a dental assistant.” Types of auxiliary personnel listed on the question naire were dental hygienists, dental tech nicians, dental assistants, and secretaries and receptionists (the latter category is abbreviated as “ sec’y.” in the tables). “ Miscellaneous” consists mainly of clean ing women and janitors. “ Office rent” includes estimated rental value where building was owned by the dentist. “ Utilities” includes electricity, gas, telephone, water, and so on. “ Sal aries” includes commissions or percentage payments. “ Fringe benefits” excludes those included in salaries, such as O A SI and unemployment insurance payments. “ Insurance” is insurance related to the dental practice. “ Other expenses” in cludes all professional expenses not else where listed, such as laundry, office sup plies and postage.
S o lo p r a c tic e *
Type o f e m p lo y m e n t
1 1.5
N on e
9 .8
1 0 .0
1 a ss’t.
1 m isc.
Two
Three or more
N on e
1 a ss’t.
1 a ss’t.
O ne
O ne
Two
9 .0
1 0 .5
9 .9
1 1 .0
3 3 .0 33.4
3 .4
3 0 .7
2 6 .9
3 0 .4
3 5 .5
30.4
2 3 .0
2 3 .7
24.3
3 2 .0
2 2 .1
5 .6
1 9 .1
1 7 .0
0
2 6 .7
. S a la r ie s
2 .7
3 .2
3 .4
3 .2
3 .1
3 .2
10.1
O ne
1 hyg.
O ne
1 a s s 't.
4 .3
1 1 .7
0
1 s e c 'y -
3 .7
1 1 .5
0
3 .7
3 .8
4 .3
9 .5
5 .4
6 .0
5 .8
3 .7
U tilitie s
1 a s s 't.
O ne
10.3
Three or more
N one
1 7 .7
1 3 .5
0
1 3 .6
1 4 .5
Two
1 m isc.
0
1 7. 0
1 1 .2
O f fic e re n t
N one
O ne
1 a ss’t.
N one
N one
P a rt tim e
None
F u ll tim e
N u m b e r a n d ty p e o f e m p lo y e e s
.5
1.2
1.3
1 .4
.9
.3
1 .5
1 .4
1.1
1 .3
1 .6
1 .5
1.4
Î.0
1 .7
1 .9
2 .2
2.1
1.8
1 .4
in s u r ance
.4
.7
.4
.5
.2
.5
.5
.6
.5
0
.2
.2
0
.5
F rin g e bene fits
5 .4
7 .4
6 .7
6 .5
6 .5
4 .8
6.1
6 .4
6 .2
6 .1
6 .!
7 .9
9 .0
7 .9
7 .9
7 .4
6 .2
D e p re c ia tio n
2 .7
2 .8
2 .6
1 .9
2 .8
3 .8
2 .6
1 .9
2 .9
2 .8
2 .0
2 .5
2 .4
2 .6
2 .6
3 .5
2 .7
T r a v e l, dues, jo u r n a ls
'
2 2 .8
2 0 .2
2 1 .9
2 4 .3
2 1 .2
1 8 .5
2 2 .3
2 6 .8
2 5 .7
2 5 .6
2 2 .4
2 3 .9
2 8 .1
2 3 .5
24. 1
3 7 .1
2 4 .0
Com m . la b . c h a rg e s
12. 0
1 2 .7
1 2 .3
1 4 .6
1 4 .4
1 2 .5
13.6
1 1 .4
1 3 .7
13. 5
1 3 .0
1 4 .1
1 4 .4
1 3 .8
13. 8
15.5
1 3 .3
D e n ta l s u p p lie s & d ru g s
9 .6
9 .6
1 0 .5
1 0 .0
9 .5
9 .3
9 .9
1 2 .7
1 0 .6
10. 6
8 .8
9 .5
1 1 .4
1 1 .7
I 1.8
! 1 .9
1 0 .3
O th e r expenses
T able 1 • P e r c e n ta g e d is trib u tio n o f p ro fe s s io n a l e x p e n s e s a c c o r d in g to ty p e o f e m p lo y m e n t a n d n u m b e r a n d ty p e o f e m p lo y e e s (g e n e r a l p ra c titio n e rs )
100.0
10 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
10 0 . 0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
%
T o ta l
1 5,580
1 8 ,3 2 0
1 4 ,2 0 0
1 0 ,4 4 0
1 2 ,2 6 0
1 4 ,6 6 0
I 2 ,4 3 0
9 ,5 7 0
1 0 ,4 9 0
1 0 ,4 6 0
1 6 ,4 6 0
8 ,6 5 0
5 ,9 1 0
7 ,9 5 0
7 ,4 6 0
5 ,9 0 0
1 1 ,3 1 0
T o ta l $
3 .4
8 .6
9 .3
8 .2
One
Two or more
No ne
Two
Two
Three
1 .7
.4 .3 .4
2 4 .3 3 2 .4 4 3 .3
4 .4
5 .4
2 .7
3 .7
3 .7
1 1 .6
8 .8
8 .1
1 0 .2
1 1 .1
0
One
One
Partnership*
Combinations of^above
All types
2 .7
♦ " S o lo p r a c t ic e " m e an s n o n s a la rie d p ra c tic e w ith no p a rtn e rs a n d n o s h a rin g o f c o s ts . " S h a r in g co sts o n ly ” o r a ll o f e xp en se s. " P a r tn e r s h ip " re fe rs t o d e n tis ts w h o sh a re b o th in c o m e a n d e xp en se s.
6 .1
1 .4
.5
2 7 .9
2 .4
4 .4
3 .6
2 .8
4 .9
6 .1
2 .9
6 .3
2 .0
2 .9
6 .3
.6
2 .6
2.1
1 .8
5 .9
4 .3
5 .7
2 .5
5 .8
3 1 .3
.9
.7
1 .7
.4
2 4 .3
4 .4
I 1 .6
None
1 .3
O ne
.5
3 2 .2
1.1
.8
4 1 .6
3 .6
1.2
1.2
.7
.6
36.1
2 .9
3 .6
2 .4
5 .9
4 .5
1 .4 1 .2
4 .6
1.1
45.3
.1
3 0 .4
.4
3 0 .4
10 .6
2 .4
3 .4
.5
3 9 .8
ass’ t.
Sharing costs only*
2 .6
9 .4
0
a s s 't. & s e c 'y .
3 .7
8 .1
0
a s s 't.
3 .3
8 .6
0
hyg. & 1 a s s 't.
1 0 .2
1 0 .5
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 1 ,4 1 3
1 0 ,3 4 0
1 1 ,0 9 0
8 ,9 0 0 1 2 ,7 3 0
1 0 0 .0
8 ,9 0 0 1 0 0 .0
1 0 0 .0
1 2 ,9 5 0
2 1 ,3 2 0
1 0 0 .0
1 0 0 .0
2 6 ,8 3 0
2 0,060
1 0 0 .0
1 0 0 .0
1 7 ,0 6 0
1 7 ,0 6 0
1 0 0 .0 1 0 0 .0
1 7 ,0 7 0
1 0 0 .0
re fe rs to d e n tis ts w h o d o n o t sh a re in c o m e b u t d o sh a re so m e
1 3 .0
1 0 .1
1 9 .8
2 3 .4
1 1. 7
1 1 .9
21.1
1 2 .2
1 0 .7
1 1 .9
2 5 .8
1 9 .8
1 0 .7
1 1 .9
2 5 .8
7 .9
1 0 .5
9 .0
1 2 .1
1 2. 5
1 7 .0
8 .9
2 0 .7
1 0. 9
9 .5
12.2
13. 6
2 1.1
1 2 .1
1 0 .9
7 .6
1 2 .0
1 5 .6
2 1 .4 2 2 .6
9 .8
2 2 .3
3 0 -3 9
-2 9
Age
2 8 .4
3 .2
3 .3
9 .3
N one
0
0
O ne
1 a s s 't. & 1 s e c 'y .
Tw o
8 .9
9 .0
2 .4
2 .8
3 0 .6
3 .0
1 0 .4
T w o o r m o re
2 a s s 't.
Two
O ne
9 .3
4 .0
1 a ss’t.
2 8 .9
3 4 .8
3 0 .5
3 0 .6
2 2 .8
2 5 .8
1 1 .4
1 a ss’t.
1 a s s 't.
1 m isc.
O ne
2 2 .9
2 2 .9
3 .8
3 .8
1 1 .9
0
3 .0
3 .8
1 1 .8
N one
One
1 a ss’ t.'
2 4 .3
1 0 .6
4 .6
1 0 .9
T w o o r m o re
N one
1 8 .2
1 8 .2
0
2 7 .5
1 0 .8
6 .0
O ne
7 .2
1 4.6
1 4 .4
6 .5
1 8 .8
O ne
3 .8
1 1 .1
1 a s s 't.
4 .1
1 1 .4
0
2 8 .9
3 .9
1 2 .0 2 8 .9
2 6 .6
S a la r ie s
4 .2
U tilitie s
1 2 .3
O f f ic e re n t
N one
N one
0
N one
N one
O ne
P a rt tim e
1 a s s 't.
F u ll tim e
N u m b e r a n d ty p e o f e m p lo y e e s
.7
.6
.7
.5
.9
.5
.6
.5
.5
.5
.6
.2
.1
0
.5
.5
.4
.4
F rin g e bene fits
1 .3
1 .2
1 .2
1 .3
1 .2
1 .2
1 .4
1.1
1 .4
1 .5
1 .5
2 .0
1 .9
2 .2
1 .4
1 .2
1 .2
1 .5
In s u r ance
6 .7
6 .9
6 .9
7 .1
6 .5
7 .8
6 .7
6 .7
7 .7
7 .8
9 .0
9 .8
9 .6
1 2 .2
7 .6
8 .9
8 .9
1 0 .7
D e p re c ia tio n
2.1
2 .9
3 .3
2 .8
2 .9
2 .0
2 .5
2 .4
2 .8
2 .8
2 .6
2 1 .8
2 3 .4
2 2 .2
2 1 .7
2 2 .5
2 1 .8
2 4 .1
2 1 .2
2 4 .1
2 4 .0
2 2 .1
2 2 .6
2 1 .8
2 .4 2 .5
3 0 .6
2 2 .0
1 6 .7
1 6 .6
1 5 .7
Com m . la b . c h a rg e s
3 .9
2 .6
2 .1
2 .4
2 .6
T r a v e l, dues. jo u r n a ls
1 2 .4
1 1 .6
1 4 .5
1 2 .9
1 1 .8
1 7 .1
1 5 .4
1 4.8
1 4 .2
1 4.2
14.4
1 2 .7
1 3 .1
1 5 .9
1 3 .5
1 5 .5
1 5 .3
1 4 .7
D e n ta l s u p p lie s & d ru g s
8 .9
1 1.1
1 0 .2
1 0.6
1 0 .2
1 1 .4
9 .7
1 0 .0
1 0 .7
1 0 .7
1 0 .0
1 1 .6
1 1.1
9 .9
1 0 .0
1 0 .7
1 0.4
113
O th e r expenses
Ta b le 2 • P e r c e n ta g e d is trib u tio n o f p ro fe s s io n a l e x p e n s e s a c c o r d in g to a g e o f d e n tis ts a n d n u m b e r a n d ty p e o f e m p lo y e e s (g e n e r a l p ra c titio n e rs )
.
10 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
10 0 . 0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
T o ta l 07 %
2 0 , 18 0
1 7 ,1 4 5
1 5 ,8 2 0
1 5 ,3 9 4
1 5 ,3 3 7
1 0 ,8 4 8
1 2 ,4 6 7
1 2 ,3 0 0
1 0 ,7 5 8
1 0 ,6 8 3
1 1 ,7 2 3
8 ,6 6 4
8 ,0 8 1
6 ,2 1 9
1 2 ,6 0 6
9 ,3 0 5
9 ,3 1 4
9 ,0 0 6
T o ta l $
All ages
60-
50-59
40-49
3.6
2.5
11.4
9.3
o
One or more
One
3.7
3.5
11.3
None
One
oss't.
11.1
6.6
20.6
None
None
3.9
12.3
1.6 2.0
.4
o .3
27.4
o 30.1
1.2 1.4
.3
.5
33.2 27.9
1.4
.2
28.5
1.4
1.4
.2
39.4
3. I
8.4
One or more
One
1.7
.7
25.9
3.7
11.5
None
One
1.3
.4
24.4
4.3
15.3
One or more
None
1.5
o
o
5.0
13.8
None
None
1.4
1.1
.7
.4
33.9
3.3
7.8
None
Two
1.5
.7
29.8
33.1
3.3
10.0
Two or more
One
1.7
1.7
.7 1.6
3.6
27.0
3.7
11.4
1.4
1.4
.3
.3
1.0
.2
11.0
27.9
3.1
10.5
One
1 ass't.
23.4
11.0
o
One
23.8
3.5
3.5
11.2
None
One
ass'f.
1 oss'f.
32. I
3.3
11.2
Two or more
None
2.4
.2
2.3
4.2
18.0
16.6
.1
5.0
o
13.5
One
1 ass't.
None
13.0
1.6
o
o
5.5
16.0
None
None
1.4
.4
27.3
3.6
10.5
27.7
3.4
2.7
3.5
1.9 6.1
2.5
2.4
2.7
2.7
23.4
31.8
29.2
28.8
34.8
27.6
20.3
25.2
2.4
3.2
46.8
25.5
13.0
9.3
10.2
7.0
9.4
9.0
, 11.3 11.7
13.3
9.4 15.7
11.7
100.0
100.0
100.0
100.0
11,413
11,857
9,484
9,233
3,807
8,028
100.0 100.0
12,955
9,752
8,842
7,047
100.0
100.0
10.1
11.5
10.6
100.0
9.8 12.5
9.9
100.0
11,327
100.0
10.1 11.0
12.5
11.6
16, I 43 100.0 8.9
13.3
2~8
14,859
100.0 10.3
13.3
la8
11,515
100.0 100.0
9.4
14.0
10.4
13.6
2~2
13,277
10,585
10,626
100.0
10.5
100.0
9,250
100.0
9.9 10.7
7,572
7,365
5,840
11,209
100.0
100.0
100.0
100.0
13.3
13.0
14.4
10.7
2~9
13.4
13.4
2~2
2&0
13.3
14.7
13.4
18.2
13.4
21.3
3.9
2.9
2.5
2.3
2.6
2.8
2.8
2.7
3.3
2~3
2~6
2.9 3.0
35.6
24.2
3.4
2.7
2.1
1.9
4.3
3.0
3.5
3.8
4.4
5.5
3.7
5.7
6.7
6.4
6.4
5.7
5.8
4.4
6.4
7.1
5.3
5.8
4 .0
4 .4
3 .8
3 .7
1 2 .9
1 5 .2
1 0. 0
1 1.6
Two
2 a s s 't.
Three or more
Non e
.2 .4
3 1 .0 2 7 .2
3 .5
1 s e c ’y .
1 m isc.
1 a s s 't.
1 a ss’t.
2 1 .8
2 .9
1 .4
1 .0
1 .3
6 .1
3 .0
.6
7 .9
.3
3 5 .8
3 .2
9 .6
1 a ss’ t.
1 a ss’ t.
3 0 .6
3 .1
1 1.1
1 hyg.
1 a ss’t.
1 8 .3
6 .2
5 .9
2 .0
2 .5
2 3 .0
2 5 .2
2 1 .8 3 .8
1 .2
6 .0
2 .7
5 .9 5 .0
1.3
.4
31.1
3 .4
10. 0
O ne
O ne
1 1 .2
1 1 .7
1 0 .6 2 5 .8
2 .1
1 .4
9 .9 1 1 .0
1 4 .1
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 .1 1 3 .4
1 0 0 .0
100.0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 3 .8
9 .0
1 0 .5
.2
2 6 .2
4 .1
1 1 .9
0
1 s e c ’y .
6 .1
1 0 .2
1 0. 5 13. 2 1 3 .4
25.7 2 5 .7
2 .9
6.1
1 .5
13. 2
9 .5
1 3 .0 22.1
2 .8
2 .5
6 .4
1 2 .4
1 0 0 .0
9 .1
1 1 .9 2 6 .9
2 .4
.5
3 .7
1 1 .5
0
1.5
1 0 0 .0
9 .5 14.1
2 2 .2
2 .5
5 .6
7.1
.5
.9
1 0 0 .0
1 1 .4
1 4 .4
2 8 .2
24.4
.5
31.3
2 .0
1 0 0 .0
1 1.1
1 2 .9
2 0 .8
1 0 0 .0
1 1 .6
10 0 .0
I 1 .6
1 0 ,6 1 7
1 2 ,4 4 0
1 2 ,4 3 0
1 4 ,2 0 3
1 2 ,3 8 6
9 ,1 8 9
1 0 ,3 3 9
1 0 ,3 0 3
1 5 ,8 7 9
8 ,7 1 3
8 ,6 6 7
5 ,9 1 2
7 ,0 9 0
7 ,8 9 3
7 ,4 2 0
5 ,7 8 8
1 0 0 .0
1 3 .8
1 1 ,4 1 3
T o ta l $
1 0 0 .0
%
T iit a l
1 3. 8
1 2 .1
1 0 .2
O th e r expenses
1 5 .5
1 3 .0
D e n ta l s u p p lie s & d ru g s
2 3 .6
2 3 .8
2 .4
3 .7
2 .7
2 .7
3 6 .7
2 3 .4
Com m . la b . c h a rg e s
9 .1
5 .1
7 .8
7 .4
3 .6
2 .7
6 .1 7 .5
T r a v e l, dues, jo u r n a ls
D e p re c ia tio n
24.2
.2
2 2 .3
1 ass’t.
One
N one
0
1.6
1 .9
0
5 .5
9 .4
1 7 .7
1 m isc.
0 .5
1 .8
.2
2 4 .1
5 .7
1 4 .6
1 s e c ’ y*
0
2 5 .6
2 .1
.2
5 .2
1 3 .6
N one
2.1
.2
1 8 .0 1 9 .4
6 .0
14. 4
1 .8
O ne
Non e
0
0
1 .4
In s u r ance
1 a ss’t.
5 .8
1 7 .0
N one
N one
.5
F rin g e bene fits
2 7 .9
S a la r ie s
0
3 .7
U tilitie s
1 1 .1
P a rt tim e
O ffic e re n t
G e n e ra l practitioners
F ull tim e
N u m b e r a n d ty p e o f e m p lo y e e s
Table 3 • P e r c e n ta g e d is trib u tio n o f p ro fe s s io n a l e x p e n s e s a c c o r d in g to ty p e o f p r a c tic e a n d n u m b e r a n d ty p e o f e m p lo y e e s
0
0
0
2 oss't.
1 ass't. & 1 sec'y.
. 1 ass't. & 1 misc.
3.3
speciali~1s
All types of practice
Other
3.1
3.7
11.4
3.3
12.8
Pedodontist
11.5
3.7
13.9
Orthodontist
29.0
38.3
42.2
35.1
43.6
5,4
15.7
Oral surgeon 4.7
1.6 1.5 1.3
1.4
.8 .2 .6
.5
6.0
6.2
7.7
5.0
5.5
2.0
1.7
4.5
.8
.7
39.0
4.0
13.8
Specialists
.6
40.7 1.1
5.4
11
3.0
9.1
None
6.5
1.2
7.3
.6
37.0 .8
Three
22.7
6.6
21.6
8.9
5,4
3.0
3.0
6.3
2.3
5.1
16.1
13.9
20.5
3.8
6.9
4.7
5.6
2.4
1.8
2.4
26.0
2.8
1.2 1.2
.5 1.0
28.3
2.8
21.3
~.4
5.0
20.5
5.3
1.4
22.2
2.7 2.4
5.8
1.0
19.3
22.7
1.2
30.5
.5
30.9
.6 .5
2.6 2.8
1:3
.4
5.7 7.5
1.2
.9
38.8
33.4
33.2
31.6
45.5
2.6
8.7
2.5
3.3
9.9
9.1
3.1
8.9
Two or more
3.5
8.4
3.3
9.0
8.7
2.6
3.3
9.6
10.2
Two
One
0
Two
None
or more
Two
Three
Two
1 hyg. & 1 oss't.
One
One
12.9
10.5
11.7
13.6
10,4
11.9
12.1
10.6
11.9
11.6
12.0
15.2
10.7
12.1
13.4
11.7
10.5
14.2
13.8
13.4
10.1
12.7
10.4
9.3
8.6
8.6
11.7
10.4
8.8
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
1.00.0
100.0
100.0
12,011
15,895
15,204
14,623
20,474
16,394
22,007
25,892
19,807
10,807
17,121
16,284
17,7 52
15,58i
17,700
100.0
9.9 9.7
14,247
100.0
10.1
5 0 ,0 0 0 1 0 0 ,0 0 0
1 0 0 ,0 0 0 2 5 0 ,0 0 0
.
2 5 0 ,0 0 0 5 0 0 ,0 0 0
5 0 0 ,0 0 0 1 ,0 0 0 ,0 0 0
over 1 ,0 0 0 ,0 0 0
C it y s iz e
T able 4 •
O n e or more
N one 0
None
O ne 1 a ss’t.
One
One
N one
N one 0
One 1 a s s 't.
N one
O n e o r more
N one
O n e or more
O ne
O ne
O ne
None 0
N one 0
O ne 1 a ss’t.
O ne 1 a s s 't.
O n e o r mòre
One
O ne
None
N one 0
O ne 1 a s s 't.
N one
O ne
N one
None
N one
P a rt tim e
N one
Full tim e
N u m b e r a n d ty p e o f e m p lo y e e s
1 2 .3 1 2 .2
1 3 .2
1 7 .2
1 2 .1
12.1
1 3 .5 1 3 .3
1 2 .5
1 1 .0
3 .9 3 .9
5 .3
5 .6
3 .7
3 .1
3 .6 3 .6
3 .2
3 .2
2 .8
3 .6 3 .7
1 0 .3
3 .1
1 2 .4 1 2 .2
3 .3
3 .5 3 .3
4 .2
6 .2
3 .6
2 .5
3 .5 3 .5
8 .7
5 .6
3 .8
U tilitie s
1 0 .7
8 .6
1 3 .3 1 3 .0
1 2.3
18.3
1 1 .2
1 0 .7
1 2 .3 1 2 .2
1 5 .7
1 8 .0
1 2 .6
O f fic e re n t
2 5 .7 2 3 .0
2 0 .4
0
2 7 .3
3 0 .7
2 4 .0 .2 4 .1
2 1 .6
3 3 .6
3 1 .9
2 4 .8 2 4 .8
3 1 .0
3 9 .1
2 5 .5 2 5 .5
2 2 .9
0
2 8 .5
3 8 .4
2 4 .6 2 4 .6
1 2 .1
0
2 6 .8
S a la r ie s
.4 .5
.2
0
.4
.7
1.1 1 .0
.3
•6
.4
.6 .7
.5
.3
.4 .5
.2
0
.3
.3
.4 .4
.1
0
.4
F rin g e bene fits
1.1 1 .0
1 .5
1 .7
1 .4
1 .4
1 .5 1 .6
1 .8
1 .3
1 .0
1 .2 1 .3
1 .0
.8
1.4 1.5
1 .2
1 .6
1 .2
1 .3
1 .6 1 .6
2 .0
1 .9
1 .5
In s u r ance
5 .8 5 .9
9 .)
8 .1
7 .1
5 .4
6 .1 6 .1
7 .4
6 .0
4 .8
5 .8 5 .5
5 .2
3 .6
5 .7 5 .6
6 .1
7 .6
5 .6
4.1
4 .0 4 .4
6 .8
6 .4
4 .4
D e p re c ia tio n
3 .5 3 .7
. 1 .7
6 .4
3 .0
2 .3
3 .1 3 .0
3 .2
2 .6
2 .6
2 .4 2 .4
2 .5
4 .0
2 .3 2 .2
2 .4
3 .9
2 .9
2 .3
1 .3 1 .4
2 .7
2 .3
1 .7
T r a v e l, dues, jo u r n a ls
fi
2 2 .2 99
2 3 .0
3 7 .2
2 1 .4
1 9 .7
2 3 .4 2 3 .5
2 3 .1
2 0 .1
2 4 .7
2 3 .8 2 4 .0
2 3 .6
1 9 .9
2 3 .4 2 4 .2
2 3 .2
2 9 .5
2 3 .2
2 5 .2
3 3 .0 3 2 .4
2 8 .0
4 1 .8
2 8 .9
c h a rg e s
Com m .
1 3 .2 1 o
1 3 .0
1 5 .7
1 2 .7
1 4 .4
1 2 .5 1 2 .5
1 6 .5
1 2 .8
1 0 .8
1 3 .9 1 4 .4
1 1 .8
1 0 .5
1 2 .7 1 3 .3
1 3 .8
1 4 .7
1 1 .7
7 .5
9 .7 9 .6
1 1 .9
1 3 .7
1 0 .2
D e n ta l s u p p lie s & d ru g s
P e r c e n ta g e d is trib u tio n o f p ro fe s s io n a l e x p e n s e s a c c o r d in g to c ity s iz e a n d n u m b e r a n d ty p e o f e m p lo y e e s (g e n e r a l p ra c titio n e rs )
1 1 .9 1 *3 1
1 2 .6
8 .1
1 0 .9
1 0 .2
1 1 .2 1 1 .3
1 0 .4
8 .8
1 0 .7
1 1 .5 1 1 .0
1 0 .6
9 .9
1 1 .8 1 0 .9
1 3 .7
1 8 .2
1 1 .8
7 .7
9 .6 9 .9
1 2 .0
1 0 .3
9 .7
O th e r expenses
1 0 0 .0 1 rtA rv
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
%
T o ta l
1 0 ,5 3 4
9 ,5 2 7
5 ,7 5 6
1 1 ,9 9 7
1 3 ,2 1 4
1 0 ,8 1 3 1 0 ,8 9 2
9 ,8 3 3
1 3 ,0 3 5
1 4 ,7 5 2
1 1 ,6 4 4 1 1 ,4 0 3
1 4 ,2 0 8
1 3 ,8 3 8
1 0 ,6 0 9 1 0 ,7 9 3
8 ,6 9 5
7 ,7 1 8
1 1 ,6 5 3
1 4 ,8 3 3
1 1 ,3 6 1 1 1 ,0 4 3
7 ,0 0 3
6 ,0 7 8
1 1 ,5 5 2
T o ta l $
lQ5
a8
~6
None 0 One
None or one
9.4
3.7
11.1
4.3 4.5
All city sizes
4.3
8.5 8.8
6.8 4.2 3.4 3.4 3.7
3.7
9.4
16.9 11.2 9.7 9.7 6.8
5.8 4.5 4.7 4.6 4.9 5.8 3.2
4.9
o
None
None One or more None 0 One
16.4 10.9 10.6 10.7 9.9 11.5 9.0
10.5
4.4
1~3
One or more
None One or more None 0 One 1 other None
6.4 4.6 3.4 3.3 2.5 3.3
1~4
3.4
la6
5.4 6.7 3.6 3.7 3.6
4.0
10.1
19.2 13.9 12.0 12.2 11.2
11.6
None
None One or more, None 0 One
9.2
One 1 ass't.
None None Ooe 1 ass't. One
None None One 1 ass't. One 1 ass't. Two
None One One 1 ass't. One Two
None None One 1 ass't. One
Under 1,000
1,0002,500
2,5005,000
5,00010,000
19,00025,000
25,00050,000 .7
30.3 25.9 25.9 26.7
.4 .4 .5 .5 .3 1.0
1~7
.6 .4 .4 .4
21.4 23.5 23.5 25.9
1.4 1.4
.5
5
23.0 27.9
1.2 1.2
.3 .3
1.3
1.7 1.8 1.7 1.7 2.0
1.6
1.3 1.4
1.1
2.2 1.3 1.3 1.4
1.5
2.3 ' 1.7 1.5 1.4 .8 1.2
24.1 25.3
.3
o
o
23.2
.4
24.0
~6
31.0
2~6
2~6
2L4
o
.5
o
2~1
3~7
2~9
2M 228
.5 .3 .3 .9 1.0
o
o 2~0
.7
~9
.5 .3 1.4
1.6 2.4 1.8 1.8 1.7
o
o .5
1.8
.4
28.3
6.1
6.8
5.7 6.0
8.0
13.5 7.9 6.7 6.8 7.4
7.3
&0 al
~5
a3 a2
~7
~3
~o
8.5 8.8 6.8 6.6 7.4 4.8
6.5
8.7 5.2 5.2 5.3 7.1
5.8
2.7
3.1
2.6 2.9
3. 1
5.1 2.8 3.6 3.6 3.0
3.2
6.8 3.0 3.2 3.2 2.8 2.6 3.1
3.3
2.6 2.2 2.8 2.8 2.5 2.3
2.5
2.4 3.0 3.'1 3.2 2.7
2.9
23.4
25.0
23.4 19.5
20.8
2Ll
2&7
2~4
216
2L3
249
27.9 23.6 23.9 23.9 18.1 18.1 24.6
22.2
21.5
~4
2~6
2~1
1~0
3~2
23.7
38.0 18.2 23.6 23.5 19.5
22.1
13.0
16.7
19.8 20.8
17.9
18.2 14.5 13.8 13.2 13.7
14.2
19.1 17.3 14.2 14.3 16.9 13.7 12.7
15.4
13.0 12.7 13.2 13.3 13.6 12.3
13.4
14.2 1 1. 1 13.7 13.8 16.0
13.1
10.2
9.4
10.1 10.7
11.7
13.5 12.0 10.8 11.0 13.0
11.3
16.5 11.6 9.0 8.6 10.7 10.7 7.3
10.1
11.4 8.2 9.5 9.5 7.2 10.3
9.4
10.5 8.5 10.6 10.1 11.2
10.0
100.0
100.0
100.0 100.0
100.0
100.0 100.0 100.0 100.0 100.0
100.0
100.0 100.0 100.0 100.0 100.0 100.0 100.0
100.0
100.0 100.0 100.0 100.0 100.0 100.0
100.0
100.0 100.0 100.0 100.0 100.0
100.0
11,413
8,119
8,396 8,342
10,127
5,610 8,353 9,672 9,757 10,825
9,869
5,993 8,654 9,455 9,581 11,320 11,470 12,858
10,218
4,117 9,677 10,013 10,085 11,170 17,079
1.1,644
5,291 9,214 10,468 10,508 11,300
11,417
Neighborhood business district
D o w n to w n
Type of u rb a n a r e a
8 .3
9 .8
N one
0
One or more
N one
Two
2 a ss't.
Tw o
Three
N one
8 .2
Tw o
O ne
N one
9 .9
1 m isc.
1 a s s 't.
3 3 .9
3 .)
3 .6
6 .1
1 7 .4
2 .6
3 .0
3 .3
0
2 8 .6
4 4 .6
3 3 .9
1 .5 2 .0
0
1 .0
1.3
1.6
1.2
.8
1 .5
.3
.9
.8
.6
.7
1.1
3 1 .9
2 .9
3 0 .7
.4
3 .5
2 6 .2
1 .3
.6 1 .5
1 .4
1 .4
.6
.5
1 .5
.4
.7
2 9 .0
2 4 .5
2 4 .4
2 6 .6
1 .8
1.8
1.4
1 .3
In s u r ance
.4
.3
0
.6
F rin g e bene fits
2 8 .1
1 1 .2
7 .9
1 1 .0
8 .7
3 .1
3 .2
9 .3
O ne
Ì a ss’ t.
3 .5
1 0 .7
0
O ne
3 .5
1 0.8
N one
One
1 a ss’t.
1 a s s 't.
4.1
1 3.2
Tw o
N one
1 7 .4
1 5 .6
5 .7
1 3.4
5 .7
0
0
5 .7
7 7 .9
S a la r ie s
2 8 .2
U tilitie s
3 .5
1 0 .3
O ffic e re n t
1 1 .6
One
1 a ss’ t.
N one
N one
P a rt tim e
N one
F u ll tim e
N u m b e r a n d ty p e o f e m p lo y e e s
7 .0
6 .1
3 .6
5 .6
4 .0
2 .4
2 .2
2 .7
3 .2 3 .9
3 .9
2 .6
2 .2
4 .8
4 .9
8 .1
3 .0 3 .7
3 .4
3 .3
2 .5
3 .0
3 .0
1 2 .1
3 4 .7
2 3 .4
1 1 .4
1 8 .2
1 6.4
1 2 .6
1 3 .0
1 4.3
1 5 .4
2 3 .4 2 1 .5
1 0 .9
1 3 .4
1 4 .4
2 4 .5
2 2 .4
2 3 .0
1 3 .0
1 4 .3
2 4 .5
14.2
2 5 .4
1 3.9
1 5 .3
1 4 .9
1 8 .8
1 3 .8
D e n ta l s u p p lie s & d ru g s
2 5 .7
1 8 .1
2 7 .7
2 7 .4
3 1 .0
3 .9
5 .9
.
2 3 .3
Com m . la b . c h a rg e s
3 .0
T r a v e l, dues, jo u r n a ls
5 .9
5 .7
5 .6
8 .9
6 .3
6 .1
7 .3
5 .6
D e p re c ia tio n
-
1 2 .4
1 0 .3
1 0 .9
6 .9
1 1 .2
9 .4
1 0 .5
1 1 .3
1 0 .9
1 0 .2
1 0 .5
1 0.6
1 0 .8
1 0 .8
I 1 .8
1 4 .0
1 0 .4
O th e r expenses
T a b le 5 • Percen tag e distribution o f pro fessional expenses a cco rd in g to type o f u rb an tarea and number and type o f em ployees (general p ractitioners)
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
5 ,2 8 1
1 1 ,8 4 9
2 0 ,0 0 4
17 ,6 2 5
1 5 ,5 0 0
1 5 ,1 5 7
13 ,7 5 8
9 ,4 7 6
1 2 ,4 0 2
1 1 ,7 8 6
9 ,5 5 1
9 ,5 3 0
7 ,5 7 6
8 ,0 9 7
7 ,4 1 6
5 ,9 6 7
1 0 ,9 5 6
$
%
1 0 0 .0
T o ta l
T o ta l
All areas
Residential district
13.0
10.9
Two or more
None
One or more
One
Two
Twa
1.8
.5
22.3
2.7
3.7
11.1
4.3
3.3
3.2
6.8
1.1
1.4
.5 .7
.5
32.9 38.8 27.9
7.1
1.2
.3
33.0
6.1
6.4
1.6
.4
6.6
7.0
6.9
35.4 1.2
1.8
.4
22.6
4.0
4.0
7.6
7.4
1.9
2.0
.1
.2
21.5
20.2
7.2
1.7
o
o
6.8
.4
1.5
6.7
1.2
26.7
.4
34.9
5.8
8.1
5.2
4.1
2.3
5.9
6.4
5.5
6.0
5.9
6.4
9.6
8.9
1.3
1.3
.5
1.4
1.5
.4
.5
1.4
.4
.3
1.0
.5
2.3 2.5
.1 .2
33.5
28.0
2.9
30.6
25.0
3.6
3.8
25.6
3.8
3.7
26.5
3.7
18.7 20.1
4.6
4.7
8.4
11.8
10.1
One
13.3
One
0
None
1 ass't.
One
16.9
o
15.2
One
1 ass't.
None
15.6
12.0
10.0
None
One
Two
8.2
1 1. 1
None
None
Two
10.5
One
1 ass't,
11.7
0
One
11.9
None
One
1 ass't.
1 ass't.
12.1
Two or more
None
15.5
o
14.3
One
1 ass't.
None
2.7
2.4
2.7
2.6
2.0
2.9
2.9
2.7
3.0
3.3
2.7
1.9
1.9
2.9
2.8
2.3
2.2
2.7
2.3
2.3
23.4
18.2
18.1
19.0
20.1
23.8
23.8
21.7
22.8
45.0
23.3
22.4
22.4
20.1
20.0
27.0
26.8
24.9
20.6
20.8
13.0
11.1
10.9
12.7
11.9
12.9
13.2
11.4
11.6
12.0
12.3
10.6
13.6
10.2
9.8
10.5
10.2
9.1
11.5
11.4
10.3
9.6
10.0
10.2
9.6
9.8
10.8
11.0
14.2 15.1
10.3
10.1
8.4
11.6
12.0
12.2
11.9
13.8
14.2
14.7
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
11,413
23,252
14,958
15,601
11,912
11,343
11,434
7,305
7,118
6,507
11,770
21,424
100.0
100.0
16,657
12,779
13,691
10,930
10,778
12,254
7,944
7,532
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
154/292 • TH E JO U R N A L O F TH E A M E R IC A N DENTAL A S S O C IA T IO N
The number o f respondents in each specialty was not sufficient to allow break downs according to number and type of auxiliary personnel. For the various citysize categories, in most instances the num ber o f replies was such that expense breakdown could be presented only by number o f employees— not by type. Each expense breakdown presented is based on at least 20 replies. “ Office rent” constituted 8.1 per cent o f the professional expenses of dentists in partnerships, compared to 10.6 per cent for dentists in expense-sharing ar rangements and 11.2 per cent for dentists sharing neither income nor expenses (Table 1). “ Salaries” comprised a con siderably larger percentage of the ex penses of dentists in partnerships than of dentists in expense-sharing arrangements or dentists in “ solo” practice. The percentage o f professional ex penses accounted for by “ salaries” varied surprisingly little with the age of the den tist, being lowest for dentists under 30 (26.6 per cent) and highest for dentists aged 50 to 59 (29.8 per cent) (Table 2 ). Although the variation in percentages was small, in absolute amount it was con siderably larger, as may be determined by multiplying the percentages by the total expenses in dollars in the last column of the tables. A typical dentist is a general practi tioner in his 40’s, having one full-time dental assistant and no other employees. As shown in Table 2, his four largest items of expense were as follows: com mercial dental laboratory charges, 28.0 per cent; salaries, 23.4 per cent; dental supplies and drugs, 13.4 per cent, and office rent, 11.0 per cent.
Table 3 compares the professional ex penses of general practitioners with those of specialists. All specialties were charac terized by a relatively high percentage outlay for salaries of auxiliary personnel as compared to general practitioners, and this difference is even greater in terms of dollar amounts. In general, specialists incurred larger expenditures for office rent than did general practitioners, but specialists had much lower commercial laboratory charges. By city size, office rent decreased from 12.6 per cent in cities o f over 1,000,000 to 9.4 per cent in places o f less than 2,500 population (Table 4 ). The percentage spent for salaries was lowest in the small est and the largest cities, and was greatest in cities of 100,000 to 500,000 popula tion. Table 5 shows the distribution o f ex penses according to whether the office was located downtown, in a neighborhood business district or in a residential district. Expense patterns for these three cate gories were quite similar. Office rent was higher in residential than in business areas, possibly because of the existence of new and modern dental office build ings in residential areas. Th e percentage distribution of profes sional expenses according to region of the country, not included here, is included in the booklet entitled The 1959 Survey of Dental Practice, single copies of which may be obtained without charge from the Bureau of Economic Research and Sta tistics. Also included in this booklet are expense ratios according to such factors as state and region, type of employment, city size, age of dentist and type of prac tice.
■VO LU M E 64, FEBRUARY 1962 • 143/231
The professional expenses of dentists
B U R E AU OF E C O N O M IC R E S E A R C H A N D S T A T IS T IC S
Breakdowns of professional expenses of dentists have been published in the sur veys o f dental practice conducted triennially by the Bureau of Economic R e search and Statistics. There has been a need, however, for expense breakdowns according to various factors, especially number and type of auxiliary personnel employed by the dentist. This" report shows the percentage dis tribution of professional expenses as re ported by dentists participating in The 1959 Survey of Dental Practice. Data are shown separately for the various types o f employment, ages of dentists, types o f practice, city sizes and types o f urban areas. Within each of these factors, data are presented according to number and type of auxiliary personnel, to the extent that number of replies was sufficient for reasonably reliable statistics. These tables will enable the individual dentist to determine how his professional expense distribution compares with that o f the average dentist with similar num ber and type of employees, practice or ganization, age, type of practice, city size and type of urban area. The statistics presented in this article are based on those dentists responding in the survey who properly accounted for all professional expenses. In other words, dentists who did not answer the question on expenses completely, or whose ex penses did not add to the difference be tween gross and net income, were elimi nated in these tabulations. Also eliminated
were dentists who worked less than 40 weeks during the year and dentists who were part-salaried. All tables except Table 3 refer only to general practitioners. It will be noted that in the tables bold face type is used for major categories of dentists, and italics are used for dentists employing specified numbers o f personnel without regard to type of personnel. Lightface type is used with reference to the number and type of personnel em ployed. In the survey, respondents were in structed that “ an employee who acts as a secretary or receptionist, but also pro vides some chairside assistance, should be counted as a dental assistant.” Types of auxiliary personnel listed on the question naire were dental hygienists, dental tech nicians, dental assistants, and secretaries and receptionists (the latter category is abbreviated as “ sec’y.” in the tables). “ Miscellaneous” consists mainly of clean ing women and janitors. “ Office rent” includes estimated rental value where building was owned by the dentist. “ Utilities” includes electricity, gas, telephone, water, and so on. “ Sal aries” includes commissions or percentage payments. “ Fringe benefits” excludes those included in salaries, such as O A SI and unemployment insurance payments. “ Insurance” is insurance related to the dental practice. “ Other expenses” in cludes all professional expenses not else where listed, such as laundry, office sup plies and postage.
S o lo p r a c tic e *
Type o f e m p lo y m e n t
1 1.5
N on e
9 .8
1 0 .0
1 a ss’t.
1 m isc.
Two
Three or more
N on e
1 a ss’t.
1 a ss’t.
O ne
O ne
Two
9 .0
1 0 .5
9 .9
1 1 .0
3 3 .0 33.4
3 .4
3 0 .7
2 6 .9
3 0 .4
3 5 .5
30.4
2 3 .0
2 3 .7
24.3
3 2 .0
2 2 .1
5 .6
1 9 .1
1 7 .0
0
2 6 .7
. S a la r ie s
2 .7
3 .2
3 .4
3 .2
3 .1
3 .2
10.1
O ne
1 hyg.
O ne
1 a s s 't.
4 .3
1 1 .7
0
1 s e c 'y -
3 .7
1 1 .5
0
3 .7
3 .8
4 .3
9 .5
5 .4
6 .0
5 .8
3 .7
U tilitie s
1 a s s 't.
O ne
10.3
Three or more
N one
1 7 .7
1 3 .5
0
1 3 .6
1 4 .5
Two
1 m isc.
0
1 7. 0
1 1 .2
O f fic e re n t
N one
O ne
1 a ss’t.
N one
N one
P a rt tim e
None
F u ll tim e
N u m b e r a n d ty p e o f e m p lo y e e s
.5
1.2
1.3
1 .4
.9
.3
1 .5
1 .4
1.1
1 .3
1 .6
1 .5
1.4
Î.0
1 .7
1 .9
2 .2
2.1
1.8
1 .4
in s u r ance
.4
.7
.4
.5
.2
.5
.5
.6
.5
0
.2
.2
0
.5
F rin g e bene fits
5 .4
7 .4
6 .7
6 .5
6 .5
4 .8
6.1
6 .4
6 .2
6 .1
6 .!
7 .9
9 .0
7 .9
7 .9
7 .4
6 .2
D e p re c ia tio n
2 .7
2 .8
2 .6
1 .9
2 .8
3 .8
2 .6
1 .9
2 .9
2 .8
2 .0
2 .5
2 .4
2 .6
2 .6
3 .5
2 .7
T r a v e l, dues, jo u r n a ls
'
2 2 .8
2 0 .2
2 1 .9
2 4 .3
2 1 .2
1 8 .5
2 2 .3
2 6 .8
2 5 .7
2 5 .6
2 2 .4
2 3 .9
2 8 .1
2 3 .5
24. 1
3 7 .1
2 4 .0
Com m . la b . c h a rg e s
12. 0
1 2 .7
1 2 .3
1 4 .6
1 4 .4
1 2 .5
13.6
1 1 .4
1 3 .7
13. 5
1 3 .0
1 4 .1
1 4 .4
1 3 .8
13. 8
15.5
1 3 .3
D e n ta l s u p p lie s & d ru g s
9 .6
9 .6
1 0 .5
1 0 .0
9 .5
9 .3
9 .9
1 2 .7
1 0 .6
10. 6
8 .8
9 .5
1 1 .4
1 1 .7
I 1.8
! 1 .9
1 0 .3
O th e r expenses
T able 1 • P e r c e n ta g e d is trib u tio n o f p ro fe s s io n a l e x p e n s e s a c c o r d in g to ty p e o f e m p lo y m e n t a n d n u m b e r a n d ty p e o f e m p lo y e e s (g e n e r a l p ra c titio n e rs )
100.0
10 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
10 0 . 0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
%
T o ta l
1 5,580
1 8 ,3 2 0
1 4 ,2 0 0
1 0 ,4 4 0
1 2 ,2 6 0
1 4 ,6 6 0
I 2 ,4 3 0
9 ,5 7 0
1 0 ,4 9 0
1 0 ,4 6 0
1 6 ,4 6 0
8 ,6 5 0
5 ,9 1 0
7 ,9 5 0
7 ,4 6 0
5 ,9 0 0
1 1 ,3 1 0
T o ta l $
3 .4
8 .6
9 .3
8 .2
One
Two or more
No ne
Two
Two
Three
1 .7
.4 .3 .4
2 4 .3 3 2 .4 4 3 .3
4 .4
5 .4
2 .7
3 .7
3 .7
1 1 .6
8 .8
8 .1
1 0 .2
1 1 .1
0
One
One
Partnership*
Combinations of^above
All types
2 .7
♦ " S o lo p r a c t ic e " m e an s n o n s a la rie d p ra c tic e w ith no p a rtn e rs a n d n o s h a rin g o f c o s ts . " S h a r in g co sts o n ly ” o r a ll o f e xp en se s. " P a r tn e r s h ip " re fe rs t o d e n tis ts w h o sh a re b o th in c o m e a n d e xp en se s.
6 .1
1 .4
.5
2 7 .9
2 .4
4 .4
3 .6
2 .8
4 .9
6 .1
2 .9
6 .3
2 .0
2 .9
6 .3
.6
2 .6
2.1
1 .8
5 .9
4 .3
5 .7
2 .5
5 .8
3 1 .3
.9
.7
1 .7
.4
2 4 .3
4 .4
I 1 .6
None
1 .3
O ne
.5
3 2 .2
1.1
.8
4 1 .6
3 .6
1.2
1.2
.7
.6
36.1
2 .9
3 .6
2 .4
5 .9
4 .5
1 .4 1 .2
4 .6
1.1
45.3
.1
3 0 .4
.4
3 0 .4
10 .6
2 .4
3 .4
.5
3 9 .8
ass’ t.
Sharing costs only*
2 .6
9 .4
0
a s s 't. & s e c 'y .
3 .7
8 .1
0
a s s 't.
3 .3
8 .6
0
hyg. & 1 a s s 't.
1 0 .2
1 0 .5
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 1 ,4 1 3
1 0 ,3 4 0
1 1 ,0 9 0
8 ,9 0 0 1 2 ,7 3 0
1 0 0 .0
8 ,9 0 0 1 0 0 .0
1 0 0 .0
1 2 ,9 5 0
2 1 ,3 2 0
1 0 0 .0
1 0 0 .0
2 6 ,8 3 0
2 0,060
1 0 0 .0
1 0 0 .0
1 7 ,0 6 0
1 7 ,0 6 0
1 0 0 .0 1 0 0 .0
1 7 ,0 7 0
1 0 0 .0
re fe rs to d e n tis ts w h o d o n o t sh a re in c o m e b u t d o sh a re so m e
1 3 .0
1 0 .1
1 9 .8
2 3 .4
1 1. 7
1 1 .9
21.1
1 2 .2
1 0 .7
1 1 .9
2 5 .8
1 9 .8
1 0 .7
1 1 .9
2 5 .8
7 .9
1 0 .5
9 .0
1 2 .1
1 2. 5
1 7 .0
8 .9
2 0 .7
1 0. 9
9 .5
12.2
13. 6
2 1.1
1 2 .1
1 0 .9
7 .6
1 2 .0
1 5 .6
2 1 .4 2 2 .6
9 .8
2 2 .3
3 0 -3 9
-2 9
Age
2 8 .4
3 .2
3 .3
9 .3
N one
0
0
O ne
1 a s s 't. & 1 s e c 'y .
Tw o
8 .9
9 .0
2 .4
2 .8
3 0 .6
3 .0
1 0 .4
T w o o r m o re
2 a s s 't.
Two
O ne
9 .3
4 .0
1 a ss’t.
2 8 .9
3 4 .8
3 0 .5
3 0 .6
2 2 .8
2 5 .8
1 1 .4
1 a ss’t.
1 a s s 't.
1 m isc.
O ne
2 2 .9
2 2 .9
3 .8
3 .8
1 1 .9
0
3 .0
3 .8
1 1 .8
N one
One
1 a ss’ t.'
2 4 .3
1 0 .6
4 .6
1 0 .9
T w o o r m o re
N one
1 8 .2
1 8 .2
0
2 7 .5
1 0 .8
6 .0
O ne
7 .2
1 4.6
1 4 .4
6 .5
1 8 .8
O ne
3 .8
1 1 .1
1 a s s 't.
4 .1
1 1 .4
0
2 8 .9
3 .9
1 2 .0 2 8 .9
2 6 .6
S a la r ie s
4 .2
U tilitie s
1 2 .3
O f f ic e re n t
N one
N one
0
N one
N one
O ne
P a rt tim e
1 a s s 't.
F u ll tim e
N u m b e r a n d ty p e o f e m p lo y e e s
.7
.6
.7
.5
.9
.5
.6
.5
.5
.5
.6
.2
.1
0
.5
.5
.4
.4
F rin g e bene fits
1 .3
1 .2
1 .2
1 .3
1 .2
1 .2
1 .4
1.1
1 .4
1 .5
1 .5
2 .0
1 .9
2 .2
1 .4
1 .2
1 .2
1 .5
In s u r ance
6 .7
6 .9
6 .9
7 .1
6 .5
7 .8
6 .7
6 .7
7 .7
7 .8
9 .0
9 .8
9 .6
1 2 .2
7 .6
8 .9
8 .9
1 0 .7
D e p re c ia tio n
2.1
2 .9
3 .3
2 .8
2 .9
2 .0
2 .5
2 .4
2 .8
2 .8
2 .6
2 1 .8
2 3 .4
2 2 .2
2 1 .7
2 2 .5
2 1 .8
2 4 .1
2 1 .2
2 4 .1
2 4 .0
2 2 .1
2 2 .6
2 1 .8
2 .4 2 .5
3 0 .6
2 2 .0
1 6 .7
1 6 .6
1 5 .7
Com m . la b . c h a rg e s
3 .9
2 .6
2 .1
2 .4
2 .6
T r a v e l, dues. jo u r n a ls
1 2 .4
1 1 .6
1 4 .5
1 2 .9
1 1 .8
1 7 .1
1 5 .4
1 4.8
1 4 .2
1 4.2
14.4
1 2 .7
1 3 .1
1 5 .9
1 3 .5
1 5 .5
1 5 .3
1 4 .7
D e n ta l s u p p lie s & d ru g s
8 .9
1 1.1
1 0 .2
1 0.6
1 0 .2
1 1 .4
9 .7
1 0 .0
1 0 .7
1 0 .7
1 0 .0
1 1 .6
1 1.1
9 .9
1 0 .0
1 0 .7
1 0.4
113
O th e r expenses
Ta b le 2 • P e r c e n ta g e d is trib u tio n o f p ro fe s s io n a l e x p e n s e s a c c o r d in g to a g e o f d e n tis ts a n d n u m b e r a n d ty p e o f e m p lo y e e s (g e n e r a l p ra c titio n e rs )
.
10 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
10 0 . 0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
T o ta l 07 %
2 0 , 18 0
1 7 ,1 4 5
1 5 ,8 2 0
1 5 ,3 9 4
1 5 ,3 3 7
1 0 ,8 4 8
1 2 ,4 6 7
1 2 ,3 0 0
1 0 ,7 5 8
1 0 ,6 8 3
1 1 ,7 2 3
8 ,6 6 4
8 ,0 8 1
6 ,2 1 9
1 2 ,6 0 6
9 ,3 0 5
9 ,3 1 4
9 ,0 0 6
T o ta l $
All ages
60-
50-59
40-49
3.6
2.5
11.4
9.3
o
One or more
One
3.7
3.5
11.3
None
One
oss't.
11.1
6.6
20.6
None
None
3.9
12.3
1.6 2.0
.4
o .3
27.4
o 30.1
1.2 1.4
.3
.5
33.2 27.9
1.4
.2
28.5
1.4
1.4
.2
39.4
3. I
8.4
One or more
One
1.7
.7
25.9
3.7
11.5
None
One
1.3
.4
24.4
4.3
15.3
One or more
None
1.5
o
o
5.0
13.8
None
None
1.4
1.1
.7
.4
33.9
3.3
7.8
None
Two
1.5
.7
29.8
33.1
3.3
10.0
Two or more
One
1.7
1.7
.7 1.6
3.6
27.0
3.7
11.4
1.4
1.4
.3
.3
1.0
.2
11.0
27.9
3.1
10.5
One
1 ass't.
23.4
11.0
o
One
23.8
3.5
3.5
11.2
None
One
ass'f.
1 oss'f.
32. I
3.3
11.2
Two or more
None
2.4
.2
2.3
4.2
18.0
16.6
.1
5.0
o
13.5
One
1 ass't.
None
13.0
1.6
o
o
5.5
16.0
None
None
1.4
.4
27.3
3.6
10.5
27.7
3.4
2.7
3.5
1.9 6.1
2.5
2.4
2.7
2.7
23.4
31.8
29.2
28.8
34.8
27.6
20.3
25.2
2.4
3.2
46.8
25.5
13.0
9.3
10.2
7.0
9.4
9.0
, 11.3 11.7
13.3
9.4 15.7
11.7
100.0
100.0
100.0
100.0
11,413
11,857
9,484
9,233
3,807
8,028
100.0 100.0
12,955
9,752
8,842
7,047
100.0
100.0
10.1
11.5
10.6
100.0
9.8 12.5
9.9
100.0
11,327
100.0
10.1 11.0
12.5
11.6
16, I 43 100.0 8.9
13.3
2~8
14,859
100.0 10.3
13.3
la8
11,515
100.0 100.0
9.4
14.0
10.4
13.6
2~2
13,277
10,585
10,626
100.0
10.5
100.0
9,250
100.0
9.9 10.7
7,572
7,365
5,840
11,209
100.0
100.0
100.0
100.0
13.3
13.0
14.4
10.7
2~9
13.4
13.4
2~2
2&0
13.3
14.7
13.4
18.2
13.4
21.3
3.9
2.9
2.5
2.3
2.6
2.8
2.8
2.7
3.3
2~3
2~6
2.9 3.0
35.6
24.2
3.4
2.7
2.1
1.9
4.3
3.0
3.5
3.8
4.4
5.5
3.7
5.7
6.7
6.4
6.4
5.7
5.8
4.4
6.4
7.1
5.3
5.8
4 .0
4 .4
3 .8
3 .7
1 2 .9
1 5 .2
1 0. 0
1 1.6
Two
2 a s s 't.
Three or more
Non e
.2 .4
3 1 .0 2 7 .2
3 .5
1 s e c ’y .
1 m isc.
1 a s s 't.
1 a ss’t.
2 1 .8
2 .9
1 .4
1 .0
1 .3
6 .1
3 .0
.6
7 .9
.3
3 5 .8
3 .2
9 .6
1 a ss’ t.
1 a ss’ t.
3 0 .6
3 .1
1 1.1
1 hyg.
1 a ss’t.
1 8 .3
6 .2
5 .9
2 .0
2 .5
2 3 .0
2 5 .2
2 1 .8 3 .8
1 .2
6 .0
2 .7
5 .9 5 .0
1.3
.4
31.1
3 .4
10. 0
O ne
O ne
1 1 .2
1 1 .7
1 0 .6 2 5 .8
2 .1
1 .4
9 .9 1 1 .0
1 4 .1
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 .1 1 3 .4
1 0 0 .0
100.0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 3 .8
9 .0
1 0 .5
.2
2 6 .2
4 .1
1 1 .9
0
1 s e c ’y .
6 .1
1 0 .2
1 0. 5 13. 2 1 3 .4
25.7 2 5 .7
2 .9
6.1
1 .5
13. 2
9 .5
1 3 .0 22.1
2 .8
2 .5
6 .4
1 2 .4
1 0 0 .0
9 .1
1 1 .9 2 6 .9
2 .4
.5
3 .7
1 1 .5
0
1.5
1 0 0 .0
9 .5 14.1
2 2 .2
2 .5
5 .6
7.1
.5
.9
1 0 0 .0
1 1 .4
1 4 .4
2 8 .2
24.4
.5
31.3
2 .0
1 0 0 .0
1 1.1
1 2 .9
2 0 .8
1 0 0 .0
1 1 .6
10 0 .0
I 1 .6
1 0 ,6 1 7
1 2 ,4 4 0
1 2 ,4 3 0
1 4 ,2 0 3
1 2 ,3 8 6
9 ,1 8 9
1 0 ,3 3 9
1 0 ,3 0 3
1 5 ,8 7 9
8 ,7 1 3
8 ,6 6 7
5 ,9 1 2
7 ,0 9 0
7 ,8 9 3
7 ,4 2 0
5 ,7 8 8
1 0 0 .0
1 3 .8
1 1 ,4 1 3
T o ta l $
1 0 0 .0
%
T iit a l
1 3. 8
1 2 .1
1 0 .2
O th e r expenses
1 5 .5
1 3 .0
D e n ta l s u p p lie s & d ru g s
2 3 .6
2 3 .8
2 .4
3 .7
2 .7
2 .7
3 6 .7
2 3 .4
Com m . la b . c h a rg e s
9 .1
5 .1
7 .8
7 .4
3 .6
2 .7
6 .1 7 .5
T r a v e l, dues, jo u r n a ls
D e p re c ia tio n
24.2
.2
2 2 .3
1 ass’t.
One
N one
0
1.6
1 .9
0
5 .5
9 .4
1 7 .7
1 m isc.
0 .5
1 .8
.2
2 4 .1
5 .7
1 4 .6
1 s e c ’ y*
0
2 5 .6
2 .1
.2
5 .2
1 3 .6
N one
2.1
.2
1 8 .0 1 9 .4
6 .0
14. 4
1 .8
O ne
Non e
0
0
1 .4
In s u r ance
1 a ss’t.
5 .8
1 7 .0
N one
N one
.5
F rin g e bene fits
2 7 .9
S a la r ie s
0
3 .7
U tilitie s
1 1 .1
P a rt tim e
O ffic e re n t
G e n e ra l practitioners
F ull tim e
N u m b e r a n d ty p e o f e m p lo y e e s
Table 3 • P e r c e n ta g e d is trib u tio n o f p ro fe s s io n a l e x p e n s e s a c c o r d in g to ty p e o f p r a c tic e a n d n u m b e r a n d ty p e o f e m p lo y e e s
0
0
0
2 oss't.
1 ass't. & 1 sec'y.
. 1 ass't. & 1 misc.
3.3
speciali~1s
All types of practice
Other
3.1
3.7
11.4
3.3
12.8
Pedodontist
11.5
3.7
13.9
Orthodontist
29.0
38.3
42.2
35.1
43.6
5,4
15.7
Oral surgeon 4.7
1.6 1.5 1.3
1.4
.8 .2 .6
.5
6.0
6.2
7.7
5.0
5.5
2.0
1.7
4.5
.8
.7
39.0
4.0
13.8
Specialists
.6
40.7 1.1
5.4
11
3.0
9.1
None
6.5
1.2
7.3
.6
37.0 .8
Three
22.7
6.6
21.6
8.9
5,4
3.0
3.0
6.3
2.3
5.1
16.1
13.9
20.5
3.8
6.9
4.7
5.6
2.4
1.8
2.4
26.0
2.8
1.2 1.2
.5 1.0
28.3
2.8
21.3
~.4
5.0
20.5
5.3
1.4
22.2
2.7 2.4
5.8
1.0
19.3
22.7
1.2
30.5
.5
30.9
.6 .5
2.6 2.8
1:3
.4
5.7 7.5
1.2
.9
38.8
33.4
33.2
31.6
45.5
2.6
8.7
2.5
3.3
9.9
9.1
3.1
8.9
Two or more
3.5
8.4
3.3
9.0
8.7
2.6
3.3
9.6
10.2
Two
One
0
Two
None
or more
Two
Three
Two
1 hyg. & 1 oss't.
One
One
12.9
10.5
11.7
13.6
10,4
11.9
12.1
10.6
11.9
11.6
12.0
15.2
10.7
12.1
13.4
11.7
10.5
14.2
13.8
13.4
10.1
12.7
10.4
9.3
8.6
8.6
11.7
10.4
8.8
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
1.00.0
100.0
100.0
12,011
15,895
15,204
14,623
20,474
16,394
22,007
25,892
19,807
10,807
17,121
16,284
17,7 52
15,58i
17,700
100.0
9.9 9.7
14,247
100.0
10.1
5 0 ,0 0 0 1 0 0 ,0 0 0
1 0 0 ,0 0 0 2 5 0 ,0 0 0
.
2 5 0 ,0 0 0 5 0 0 ,0 0 0
5 0 0 ,0 0 0 1 ,0 0 0 ,0 0 0
over 1 ,0 0 0 ,0 0 0
C it y s iz e
T able 4 •
O n e or more
N one 0
None
O ne 1 a ss’t.
One
One
N one
N one 0
One 1 a s s 't.
N one
O n e o r more
N one
O n e or more
O ne
O ne
O ne
None 0
N one 0
O ne 1 a ss’t.
O ne 1 a s s 't.
O n e o r mòre
One
O ne
None
N one 0
O ne 1 a s s 't.
N one
O ne
N one
None
N one
P a rt tim e
N one
Full tim e
N u m b e r a n d ty p e o f e m p lo y e e s
1 2 .3 1 2 .2
1 3 .2
1 7 .2
1 2 .1
12.1
1 3 .5 1 3 .3
1 2 .5
1 1 .0
3 .9 3 .9
5 .3
5 .6
3 .7
3 .1
3 .6 3 .6
3 .2
3 .2
2 .8
3 .6 3 .7
1 0 .3
3 .1
1 2 .4 1 2 .2
3 .3
3 .5 3 .3
4 .2
6 .2
3 .6
2 .5
3 .5 3 .5
8 .7
5 .6
3 .8
U tilitie s
1 0 .7
8 .6
1 3 .3 1 3 .0
1 2.3
18.3
1 1 .2
1 0 .7
1 2 .3 1 2 .2
1 5 .7
1 8 .0
1 2 .6
O f fic e re n t
2 5 .7 2 3 .0
2 0 .4
0
2 7 .3
3 0 .7
2 4 .0 .2 4 .1
2 1 .6
3 3 .6
3 1 .9
2 4 .8 2 4 .8
3 1 .0
3 9 .1
2 5 .5 2 5 .5
2 2 .9
0
2 8 .5
3 8 .4
2 4 .6 2 4 .6
1 2 .1
0
2 6 .8
S a la r ie s
.4 .5
.2
0
.4
.7
1.1 1 .0
.3
•6
.4
.6 .7
.5
.3
.4 .5
.2
0
.3
.3
.4 .4
.1
0
.4
F rin g e bene fits
1.1 1 .0
1 .5
1 .7
1 .4
1 .4
1 .5 1 .6
1 .8
1 .3
1 .0
1 .2 1 .3
1 .0
.8
1.4 1.5
1 .2
1 .6
1 .2
1 .3
1 .6 1 .6
2 .0
1 .9
1 .5
In s u r ance
5 .8 5 .9
9 .)
8 .1
7 .1
5 .4
6 .1 6 .1
7 .4
6 .0
4 .8
5 .8 5 .5
5 .2
3 .6
5 .7 5 .6
6 .1
7 .6
5 .6
4.1
4 .0 4 .4
6 .8
6 .4
4 .4
D e p re c ia tio n
3 .5 3 .7
. 1 .7
6 .4
3 .0
2 .3
3 .1 3 .0
3 .2
2 .6
2 .6
2 .4 2 .4
2 .5
4 .0
2 .3 2 .2
2 .4
3 .9
2 .9
2 .3
1 .3 1 .4
2 .7
2 .3
1 .7
T r a v e l, dues, jo u r n a ls
fi
2 2 .2 99
2 3 .0
3 7 .2
2 1 .4
1 9 .7
2 3 .4 2 3 .5
2 3 .1
2 0 .1
2 4 .7
2 3 .8 2 4 .0
2 3 .6
1 9 .9
2 3 .4 2 4 .2
2 3 .2
2 9 .5
2 3 .2
2 5 .2
3 3 .0 3 2 .4
2 8 .0
4 1 .8
2 8 .9
c h a rg e s
Com m .
1 3 .2 1 o
1 3 .0
1 5 .7
1 2 .7
1 4 .4
1 2 .5 1 2 .5
1 6 .5
1 2 .8
1 0 .8
1 3 .9 1 4 .4
1 1 .8
1 0 .5
1 2 .7 1 3 .3
1 3 .8
1 4 .7
1 1 .7
7 .5
9 .7 9 .6
1 1 .9
1 3 .7
1 0 .2
D e n ta l s u p p lie s & d ru g s
P e r c e n ta g e d is trib u tio n o f p ro fe s s io n a l e x p e n s e s a c c o r d in g to c ity s iz e a n d n u m b e r a n d ty p e o f e m p lo y e e s (g e n e r a l p ra c titio n e rs )
1 1 .9 1 *3 1
1 2 .6
8 .1
1 0 .9
1 0 .2
1 1 .2 1 1 .3
1 0 .4
8 .8
1 0 .7
1 1 .5 1 1 .0
1 0 .6
9 .9
1 1 .8 1 0 .9
1 3 .7
1 8 .2
1 1 .8
7 .7
9 .6 9 .9
1 2 .0
1 0 .3
9 .7
O th e r expenses
1 0 0 .0 1 rtA rv
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0 1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
%
T o ta l
1 0 ,5 3 4
9 ,5 2 7
5 ,7 5 6
1 1 ,9 9 7
1 3 ,2 1 4
1 0 ,8 1 3 1 0 ,8 9 2
9 ,8 3 3
1 3 ,0 3 5
1 4 ,7 5 2
1 1 ,6 4 4 1 1 ,4 0 3
1 4 ,2 0 8
1 3 ,8 3 8
1 0 ,6 0 9 1 0 ,7 9 3
8 ,6 9 5
7 ,7 1 8
1 1 ,6 5 3
1 4 ,8 3 3
1 1 ,3 6 1 1 1 ,0 4 3
7 ,0 0 3
6 ,0 7 8
1 1 ,5 5 2
T o ta l $
lQ5
a8
~6
None 0 One
None or one
9.4
3.7
11.1
4.3 4.5
All city sizes
4.3
8.5 8.8
6.8 4.2 3.4 3.4 3.7
3.7
9.4
16.9 11.2 9.7 9.7 6.8
5.8 4.5 4.7 4.6 4.9 5.8 3.2
4.9
o
None
None One or more None 0 One
16.4 10.9 10.6 10.7 9.9 11.5 9.0
10.5
4.4
1~3
One or more
None One or more None 0 One 1 other None
6.4 4.6 3.4 3.3 2.5 3.3
1~4
3.4
la6
5.4 6.7 3.6 3.7 3.6
4.0
10.1
19.2 13.9 12.0 12.2 11.2
11.6
None
None One or more, None 0 One
9.2
One 1 ass't.
None None Ooe 1 ass't. One
None None One 1 ass't. One 1 ass't. Two
None One One 1 ass't. One Two
None None One 1 ass't. One
Under 1,000
1,0002,500
2,5005,000
5,00010,000
19,00025,000
25,00050,000 .7
30.3 25.9 25.9 26.7
.4 .4 .5 .5 .3 1.0
1~7
.6 .4 .4 .4
21.4 23.5 23.5 25.9
1.4 1.4
.5
5
23.0 27.9
1.2 1.2
.3 .3
1.3
1.7 1.8 1.7 1.7 2.0
1.6
1.3 1.4
1.1
2.2 1.3 1.3 1.4
1.5
2.3 ' 1.7 1.5 1.4 .8 1.2
24.1 25.3
.3
o
o
23.2
.4
24.0
~6
31.0
2~6
2~6
2L4
o
.5
o
2~1
3~7
2~9
2M 228
.5 .3 .3 .9 1.0
o
o 2~0
.7
~9
.5 .3 1.4
1.6 2.4 1.8 1.8 1.7
o
o .5
1.8
.4
28.3
6.1
6.8
5.7 6.0
8.0
13.5 7.9 6.7 6.8 7.4
7.3
&0 al
~5
a3 a2
~7
~3
~o
8.5 8.8 6.8 6.6 7.4 4.8
6.5
8.7 5.2 5.2 5.3 7.1
5.8
2.7
3.1
2.6 2.9
3. 1
5.1 2.8 3.6 3.6 3.0
3.2
6.8 3.0 3.2 3.2 2.8 2.6 3.1
3.3
2.6 2.2 2.8 2.8 2.5 2.3
2.5
2.4 3.0 3.'1 3.2 2.7
2.9
23.4
25.0
23.4 19.5
20.8
2Ll
2&7
2~4
216
2L3
249
27.9 23.6 23.9 23.9 18.1 18.1 24.6
22.2
21.5
~4
2~6
2~1
1~0
3~2
23.7
38.0 18.2 23.6 23.5 19.5
22.1
13.0
16.7
19.8 20.8
17.9
18.2 14.5 13.8 13.2 13.7
14.2
19.1 17.3 14.2 14.3 16.9 13.7 12.7
15.4
13.0 12.7 13.2 13.3 13.6 12.3
13.4
14.2 1 1. 1 13.7 13.8 16.0
13.1
10.2
9.4
10.1 10.7
11.7
13.5 12.0 10.8 11.0 13.0
11.3
16.5 11.6 9.0 8.6 10.7 10.7 7.3
10.1
11.4 8.2 9.5 9.5 7.2 10.3
9.4
10.5 8.5 10.6 10.1 11.2
10.0
100.0
100.0
100.0 100.0
100.0
100.0 100.0 100.0 100.0 100.0
100.0
100.0 100.0 100.0 100.0 100.0 100.0 100.0
100.0
100.0 100.0 100.0 100.0 100.0 100.0
100.0
100.0 100.0 100.0 100.0 100.0
100.0
11,413
8,119
8,396 8,342
10,127
5,610 8,353 9,672 9,757 10,825
9,869
5,993 8,654 9,455 9,581 11,320 11,470 12,858
10,218
4,117 9,677 10,013 10,085 11,170 17,079
1.1,644
5,291 9,214 10,468 10,508 11,300
11,417
Neighborhood business district
D o w n to w n
Type of u rb a n a r e a
8 .3
9 .8
N one
0
One or more
N one
Two
2 a ss't.
Tw o
Three
N one
8 .2
Tw o
O ne
N one
9 .9
1 m isc.
1 a s s 't.
3 3 .9
3 .)
3 .6
6 .1
1 7 .4
2 .6
3 .0
3 .3
0
2 8 .6
4 4 .6
3 3 .9
1 .5 2 .0
0
1 .0
1.3
1.6
1.2
.8
1 .5
.3
.9
.8
.6
.7
1.1
3 1 .9
2 .9
3 0 .7
.4
3 .5
2 6 .2
1 .3
.6 1 .5
1 .4
1 .4
.6
.5
1 .5
.4
.7
2 9 .0
2 4 .5
2 4 .4
2 6 .6
1 .8
1.8
1.4
1 .3
In s u r ance
.4
.3
0
.6
F rin g e bene fits
2 8 .1
1 1 .2
7 .9
1 1 .0
8 .7
3 .1
3 .2
9 .3
O ne
Ì a ss’ t.
3 .5
1 0 .7
0
O ne
3 .5
1 0.8
N one
One
1 a ss’t.
1 a s s 't.
4.1
1 3.2
Tw o
N one
1 7 .4
1 5 .6
5 .7
1 3.4
5 .7
0
0
5 .7
7 7 .9
S a la r ie s
2 8 .2
U tilitie s
3 .5
1 0 .3
O ffic e re n t
1 1 .6
One
1 a ss’ t.
N one
N one
P a rt tim e
N one
F u ll tim e
N u m b e r a n d ty p e o f e m p lo y e e s
7 .0
6 .1
3 .6
5 .6
4 .0
2 .4
2 .2
2 .7
3 .2 3 .9
3 .9
2 .6
2 .2
4 .8
4 .9
8 .1
3 .0 3 .7
3 .4
3 .3
2 .5
3 .0
3 .0
1 2 .1
3 4 .7
2 3 .4
1 1 .4
1 8 .2
1 6.4
1 2 .6
1 3 .0
1 4.3
1 5 .4
2 3 .4 2 1 .5
1 0 .9
1 3 .4
1 4 .4
2 4 .5
2 2 .4
2 3 .0
1 3 .0
1 4 .3
2 4 .5
14.2
2 5 .4
1 3.9
1 5 .3
1 4 .9
1 8 .8
1 3 .8
D e n ta l s u p p lie s & d ru g s
2 5 .7
1 8 .1
2 7 .7
2 7 .4
3 1 .0
3 .9
5 .9
.
2 3 .3
Com m . la b . c h a rg e s
3 .0
T r a v e l, dues, jo u r n a ls
5 .9
5 .7
5 .6
8 .9
6 .3
6 .1
7 .3
5 .6
D e p re c ia tio n
-
1 2 .4
1 0 .3
1 0 .9
6 .9
1 1 .2
9 .4
1 0 .5
1 1 .3
1 0 .9
1 0 .2
1 0 .5
1 0.6
1 0 .8
1 0 .8
I 1 .8
1 4 .0
1 0 .4
O th e r expenses
T a b le 5 • Percen tag e distribution o f pro fessional expenses a cco rd in g to type o f u rb an tarea and number and type o f em ployees (general p ractitioners)
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
1 0 0 .0
5 ,2 8 1
1 1 ,8 4 9
2 0 ,0 0 4
17 ,6 2 5
1 5 ,5 0 0
1 5 ,1 5 7
13 ,7 5 8
9 ,4 7 6
1 2 ,4 0 2
1 1 ,7 8 6
9 ,5 5 1
9 ,5 3 0
7 ,5 7 6
8 ,0 9 7
7 ,4 1 6
5 ,9 6 7
1 0 ,9 5 6
$
%
1 0 0 .0
T o ta l
T o ta l
All areas
Residential district
13.0
10.9
Two or more
None
One or more
One
Two
Twa
1.8
.5
22.3
2.7
3.7
11.1
4.3
3.3
3.2
6.8
1.1
1.4
.5 .7
.5
32.9 38.8 27.9
7.1
1.2
.3
33.0
6.1
6.4
1.6
.4
6.6
7.0
6.9
35.4 1.2
1.8
.4
22.6
4.0
4.0
7.6
7.4
1.9
2.0
.1
.2
21.5
20.2
7.2
1.7
o
o
6.8
.4
1.5
6.7
1.2
26.7
.4
34.9
5.8
8.1
5.2
4.1
2.3
5.9
6.4
5.5
6.0
5.9
6.4
9.6
8.9
1.3
1.3
.5
1.4
1.5
.4
.5
1.4
.4
.3
1.0
.5
2.3 2.5
.1 .2
33.5
28.0
2.9
30.6
25.0
3.6
3.8
25.6
3.8
3.7
26.5
3.7
18.7 20.1
4.6
4.7
8.4
11.8
10.1
One
13.3
One
0
None
1 ass't.
One
16.9
o
15.2
One
1 ass't.
None
15.6
12.0
10.0
None
One
Two
8.2
1 1. 1
None
None
Two
10.5
One
1 ass't,
11.7
0
One
11.9
None
One
1 ass't.
1 ass't.
12.1
Two or more
None
15.5
o
14.3
One
1 ass't.
None
2.7
2.4
2.7
2.6
2.0
2.9
2.9
2.7
3.0
3.3
2.7
1.9
1.9
2.9
2.8
2.3
2.2
2.7
2.3
2.3
23.4
18.2
18.1
19.0
20.1
23.8
23.8
21.7
22.8
45.0
23.3
22.4
22.4
20.1
20.0
27.0
26.8
24.9
20.6
20.8
13.0
11.1
10.9
12.7
11.9
12.9
13.2
11.4
11.6
12.0
12.3
10.6
13.6
10.2
9.8
10.5
10.2
9.1
11.5
11.4
10.3
9.6
10.0
10.2
9.6
9.8
10.8
11.0
14.2 15.1
10.3
10.1
8.4
11.6
12.0
12.2
11.9
13.8
14.2
14.7
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
11,413
23,252
14,958
15,601
11,912
11,343
11,434
7,305
7,118
6,507
11,770
21,424
100.0
100.0
16,657
12,779
13,691
10,930
10,778
12,254
7,944
7,532
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
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The number o f respondents in each specialty was not sufficient to allow break downs according to number and type of auxiliary personnel. For the various citysize categories, in most instances the num ber o f replies was such that expense breakdown could be presented only by number o f employees— not by type. Each expense breakdown presented is based on at least 20 replies. “ Office rent” constituted 8.1 per cent o f the professional expenses of dentists in partnerships, compared to 10.6 per cent for dentists in expense-sharing ar rangements and 11.2 per cent for dentists sharing neither income nor expenses (Table 1). “ Salaries” comprised a con siderably larger percentage of the ex penses of dentists in partnerships than of dentists in expense-sharing arrangements or dentists in “ solo” practice. The percentage o f professional ex penses accounted for by “ salaries” varied surprisingly little with the age of the den tist, being lowest for dentists under 30 (26.6 per cent) and highest for dentists aged 50 to 59 (29.8 per cent) (Table 2 ). Although the variation in percentages was small, in absolute amount it was con siderably larger, as may be determined by multiplying the percentages by the total expenses in dollars in the last column of the tables. A typical dentist is a general practi tioner in his 40’s, having one full-time dental assistant and no other employees. As shown in Table 2, his four largest items of expense were as follows: com mercial dental laboratory charges, 28.0 per cent; salaries, 23.4 per cent; dental supplies and drugs, 13.4 per cent, and office rent, 11.0 per cent.
Table 3 compares the professional ex penses of general practitioners with those of specialists. All specialties were charac terized by a relatively high percentage outlay for salaries of auxiliary personnel as compared to general practitioners, and this difference is even greater in terms of dollar amounts. In general, specialists incurred larger expenditures for office rent than did general practitioners, but specialists had much lower commercial laboratory charges. By city size, office rent decreased from 12.6 per cent in cities o f over 1,000,000 to 9.4 per cent in places o f less than 2,500 population (Table 4 ). The percentage spent for salaries was lowest in the small est and the largest cities, and was greatest in cities of 100,000 to 500,000 popula tion. Table 5 shows the distribution o f ex penses according to whether the office was located downtown, in a neighborhood business district or in a residential district. Expense patterns for these three cate gories were quite similar. Office rent was higher in residential than in business areas, possibly because of the existence of new and modern dental office build ings in residential areas. Th e percentage distribution of profes sional expenses according to region of the country, not included here, is included in the booklet entitled The 1959 Survey of Dental Practice, single copies of which may be obtained without charge from the Bureau of Economic Research and Sta tistics. Also included in this booklet are expense ratios according to such factors as state and region, type of employment, city size, age of dentist and type of prac tice.