A correction is part of the evidence—not an embarrassment to hide.

Acquisition now displays first-year ownership cash beside steady-state cash and includes both in adviser data. Startup 1.1.0 shows the funding gap after pending changes, keeps a reserve breach open, and identifies the next dependency and its owner. Evidence requests and startup working logs can be exported while numeric inputs remain unknown; financial exports still require complete inputs.

Revenue cycle 2.2.0 preserves negative bridge amounts and keeps small unresolved differences visible. Payer continuity 1.1.0 withholds results when a positive lump-sum recovery is placed before the effective week or has no recovery week. The older payer-file control is now explicitly labeled. Monthly-close searches lead to the operating-cash workbench.

Practice Flow 1.4.0 includes periodontal checks, protected urgent slots, and unavailable clinician time in its daily test. Succession 2.2.0 requires supporting fields before evidence items clear, preserves both the measurement rule and governing record in obligation exports, and withholds one-time receipts outside the comparison horizon instead of moving them earlier.

Supported cases from the preceding release retain their inputs and notes, with a notice to review recalculated results. The nine workbook downloads remain unchanged; their related cash and recovery-timing formulas already handle the corrected browser cases. Automated and controlled component checks do not establish desktop or phone layout, browser printing, native spreadsheet behavior, or user comprehension. Those acceptance checks remain open.

A/R, accounts receivable, cash flow, startup, fee schedules and other common aliases lead to relevant tasks. Short abbreviations no longer match fragments of unrelated words. Search and catalog filters remain in the page address for return visits and shared links.

Major workbenches now precede lengthy preparation and example sections. The home ownership map, expandable subject directory and complete tool and file groups remain available. Calculator cards connect to guides and related workbooks.

Canceling a case replacement restores focus to its trigger. The mobile menu closes when focus leaves it and on route changes. Wide calculation tables have named keyboard-focusable scrolling regions; payer comparison uses table headers associated with its rows and columns.

Automated checks cover task discovery, aliases, file and tool identities, rendered routes, existing calculations and case workflows. Controlled interaction checks cover menu and case-replacement handlers. Browser layout, phone use, zoom, print appearance, native spreadsheet behavior and first-time-user pilots remain unverified.

The source register shows supporting passages, access limits, review dates, and remaining questions. Failed checks for Pennsylvania Act 74, an ADA transition article, and current OSHA text do not receive a new verified date. Minnesota and Oregon amendment limits and Tennessee’s unresolved current-law review remain visible.

State comparisons distinguish 46 screening profiles from five profiles with additional sources. Frozen income and Medicaid extracts are identified. The clinical-transfer CSV is a restricted professional schema with a fictional Unverified row; coded patient records are not automatically de-identified. The separate decision-note page now accurately describes what it saves.

Shared numeric limits now apply to field controls and files. Ownership loan terms require whole years and a positive term when debt is present. Older imports honor unsaved notes and reject stale reads and incompatible model versions. Practice Flow retains example provenance in tab storage. Hygiene no longer shows a metric dependent on an unsaved hidden input.

Automated checks cover case formats, calculations, file validation, source metadata, and rendered routes. Interactive browser, mobile, download-dialog, native spreadsheet, and visual print checks remain unverified. Dated source checks do not verify every underlying data row, contract, legal amendment, or professional conclusion.

Unavailable resources take priority over percentage loads. Weak intake and refill with low completed utilization no longer imply an automatic expansion need. Supported two-room hygiene requires doctor-check capacity, and an overfilled preferred daily mix holds added demand. The default still shows 144% doctor load, 105% hygiene load and zero restorative demand-test hours.

Revenue cycle 2.1.0 reports channel, bank and closing-cash differences as actual less expected; its separate production shortfall retains the opposite direction. Succession 2.1.0 preserves negative terminal proceeds. Payer-offer headline cash change now applies the entered collection rate.

Case files preserve missing inputs, evidence states, fictional-example provenance and review notes. Opening validates the tool and model version before replacing the current case. Earlier formats remain in the secondary controls. Results are recalculated from inputs.

Automated checks cover all 20 case formats, all 16 specified Practice Flow scenarios and shared calculations against the nine workbook fixtures. The workbook and browser models have different scopes. Interactive browser, mobile, download and print checks remain unverified.

Operations reconciles cash through the bank and reserves. Fee comparison calculates weighted revenue and contribution per chair hour. Practice Flow calculates aggregate resource loads. Market research links people and sites to conditional capacity and evidence gaps.

Startup approved and pending changes now feed the budget automatically. The payer bridge includes 20 prepared relationships and 100 payment events. Succession compares three offers and preserves negative terminal proceeds. Acquisition adds household reserve requirements and adjustment evidence. Purchasing separates fictional quotes from blank case inputs.

Ordinary review questions are included in the related workbook. All 52 legacy CSV templates have an explicit use or migration path and remain available through the advanced-files option.

Formula examples, missing inputs, negative results and prepared-row additions were checked, including XLSX reimport. Formula protection is not enabled. Native Excel, Google Sheets and printing still need interactive verification; row limits are disclosed in each workbook.

Clear now starts an incomplete runway scenario. Erasing a required amount no longer enters zero. Calculated results and project exports pause until numeric inputs are complete. A deliberate zero remains available where the model supports it; zero reserve minimums do not establish financial viability.

Typed values and imported files use the same supported bounds for costs, percentages, timing, counts, and required denominators. Out-of-range values and fractional event months are flagged instead of silently changed. An invalid import leaves the current scenario in place.

Search and task filters now precede the file cards and apply to the Excel recommendations too. Files are labeled by purpose, with required inputs and expected outputs. The three preparation worksheets remain explicitly non-calculating and link to the separate tool required for results.

The footer identifies the latest site update. Individual source and legal-notice review dates retain their own meaning. Tennessee’s current-law review remains visibly unresolved; the focused federal inquiry review is recorded below.

The audit date now reflects its July 25, 2016 transmittal. The state profile and claim also identify the Legislature’s enacted charitable-clinic employment provision, effective April 19, 2016. The audit’s ownership summary is not a complete exception analysis. Current codified law, later amendments, and structure-specific legal review remain unresolved; the overdue flag stays visible.

The February 23, 2026 announcement and April 17 extension notice were checked. The extension set May 21 as the comment deadline. The record now distinguishes that notice from direct inspection of the live docket, which was unavailable. The inquiry does not establish final guidance or approval of a particular collaboration.

A service demand test is held when a required shared resource is binding or unavailable, an appointment definition is incomplete, or inputs contradict each other. The former default restorative test is held while doctor time exceeds capacity. On-screen and CSV results identify the resource constraints. Any remaining opening hours are upper bounds, not allocated appointment slots, and cannot be added across services. Compatible 1.1.0 input files reopen with a recalculation notice.

The Tennessee tax note now reflects repeal of the separate franchise-tax property measure for tax years ending on or after January 1, 2024. Twenty-one selected records received a source check. Tennessee dental ownership remains a historical attribution with current-law review explicitly unresolved. Proposed rules remain distinguished from binding requirements, and SBA’s future effective date remains visible.

The team page now records each role capability separately. The illustrative aggregate score and employment posture were removed. The transition worksheet uses coded roles and observation status instead of numeric scores.

Startup funding reserves include unused contingency; succession preserves a closing cash shortfall; purchasing respects excluded offers and missing prices; payer timing stays within its 26-week horizon and tracks missing evidence; acquisition shows applied adjustments that reconcile. Required-input checks distinguish blanks from deliberate zeroes in the affected outputs. The succession file remains a simplified model with a narrower scope than the full workbench.

Missing Medicaid fee comparators and undefined hygiene or team denominators now remain unavailable. A zero recall interval no longer becomes an assumed one-month interval. Attendance, payment, retention, reappointment, and collection percentages are bounded at 0–100%. Fee-schedule imports reject missing columns or numeric fields and keep the existing rows when an import fails. The Capacity & Growth model also has an explicit calculation-register entry.

Search, tools, and downloads share one subject structure. Payer filtering retains the Medicaid tool; state filters use full names and separate screening from additional detail. Every catalog file has specific instructions, definitions, an example, and bounded AI help. Three new preparation workbooks organize market, operating-cash, and Practice Flow inputs; they contain no formulas.

The manual distinguishes procedure-family collections from production. An unsupported named attribution was removed from the broker history. Workspace and research pages describe the current user task and keep future-service limits visible. The corpus register now records the supplied Practice Flow specification as requirements evidence. Succession CSV terminal proceeds and disposition costs are separate fields; older templates require manual review before reuse.

Statutes and regulations are no longer mislabeled as commercial publications; peer-reviewed research, government methods, professional guidance, standards, and provider documentation now retain distinct source and authority labels.

The 2026 FTC/DOJ business-collaboration inquiry record now carries the extended May 21, 2026 comment deadline and still makes clear that an inquiry is not final guidance, a safe harbor, or approval.

The Full Manual no longer teaches a market score, team-continuity score, stacked retention percentages, or a steady-state bridge that mixes A/R timing and prepayments with recurring revenue.

The calculator now uses five non-overlapping dollar adjustments, separate first-year cash timing, separate prepaid-care obligations, and complete recurring operating layers before debt sizing.

“Confidence” is now accurately labeled input completeness, and “marketing-ready hours” is now potential capacity for a limited test—not a marketing recommendation or guarantee.

Practice Flow is included in the local-file notice. The payer guide labels AI-assisted billing as a hypothetical approved workflow and explicitly prohibits using DenQAI or an unapproved AI service for patient records.

NPI and identifiers, profile and attestation, contract and network path, effective provider/entity/location/product, directory, claim setup, EFT/ERA, and first paid claim remain separate.

Patient-access cash at risk, interim bank cash, future recovery, unresolved pending exposure, first standard bank week, 26-week peak timing gap, and practice reserve margin use one disclosed contract.

Four participation scenarios remain unranked. Duplicate reversals, eligibility changes, recoupments, refunds, underpayments, offsets, recoveries, and unresolved amounts retain separate cash treatments.

A strict coded project file, formula-safe aggregate CSVs, 12-sheet offline workbook, five supporting templates, privacy-pattern blocking, and seven separate safety checks add no payer operation or shared fee database.

Each original file is preserved as a research appendix with an explicit status, retained value, superseded rules, and public-use boundary. The narrative article is blocked from publication as written.

Source kind, support relationship, verification, authority, jurisdiction, recency, commercial interest, and publication use are recorded separately instead of compressed into one grade.

Acquisition uses non-overlapping dollar adjustments; revenue cycle uses separate event and cash bridges; purchasing separates documented landed cost from scenarios; entry and team tools no longer average dimensions into scores; succession identifies terminal disposition cost.

Strict local files now identify the formula and schema that produced them. When a prior file lacks a required unit or line, the user is told to re-enter the aggregate decision instead of receiving an invented conversion.

Documented invoice economics and usable-unit cost remain separate from labor, waste, storage, downtime, recurring, installation, and exit scenarios. Promised rebates are never deducted until documented as received.

Product identity, authorized source, regulatory status, lot and storage, recall, warranty, clinical substitution, acceptance, data, and exit checks remain visible independently of price.

Membership economics, commitments, buying freedom, item-level prices, rebates, vendor selection, sponsorship, data use, savings evidence, and termination use separate documented rows.

Nine shared-infrastructure gates teach owner control, clinical autonomy, transparency, data restraint, independent decisions, operations, correction, and exit. A strict project file, readable ten-sheet Excel workbook, and six templates add no operating network.

Continued ownership, associate succession, staged buy-in, private sale, seller financing, independent merger, and DSO or group affiliation use one after-tax, present-value convention.

Cash at close, seller notes, holdbacks, earnouts, rollover equity, retained ownership cash, terminal value, earned clinical compensation, costs, friction, and guarantees remain separate.

Ten clinical-control decisions separate contractual authority from practical pressure; ten patient-stewardship terms and eight retained obligations remain visible through closing and exit.

A strict Decision Bundle, four formula-safe dynamic CSVs, five owner templates, privacy-pattern blocking, and ten separate safety checks add no account, upload, document intake, or server save.

Inquiry, qualification, appropriate offer, scheduled appointment, arrived visit, retained second visit, redirection, and wait time remain separate with visible denominators.

Sustainable, scheduled, completed, cancelled, refilled, and overtime hours are reconciled while the active-patient base is rebuilt from completed visits, due cohorts, overdue aging, and arrived reactivations.

Referral openings, placements, acknowledgements, closures, and aging reconcile. Associate hours use the smallest demand, assistant, room, payer-effective, and planned constraint while mentorship remains separate owner capacity.

A strict Decision Bundle, four formula-safe dynamic CSVs, five owner templates, privacy-pattern blocking, and eight separate safety checks add no account, upload, patient data, employee data, or server save.

Service production, claims, receivables, current- and prior-service receipts, payment channels, refunds, deposits in transit, bank-cleared cash, operating payments, taxes, debt, capital, owner clinical compensation, distributions, and reserves remain separate.

Timing, error, dispute, patient balance, and clearing gaps each require an amount, one owner, next action, due window, evidence status, and aggregate supporting document.

Allowed revenue, collections, denial, outstanding balance, and administrative time can be reviewed by coded segment without publishing fee schedules, contracts, patient records, or competitor-sensitive data.

The strict Decision Bundle and formula-safe CSV exports use aggregate inputs, privacy-pattern blocking, eight separate safety checks, and no account, upload, server save, claim action, or patient work queue.

The owner mandate and operating program define appointment philosophy, procedures, technology, access, provider days, rooms, people, expansion triggers, decision rights, and conditions to pause, redesign, or leave before project arithmetic.

Site and lease, professional services, construction, equipment and opening assets, and pre-opening operations remain separate from contingency, practice working capital, and household reserve.

Three bid cases add entered allowance and exclusion exposure without ranking contractors. Approved, pending, draft, and rejected changes preserve direct cost, downstream cost, delay, owner, evidence, and operating effect.

Eight site and project safety checks remain separate from twelve opening dependencies. Strict local JSON and formula-safe capital, bid, change, and dependency CSVs add no account, upload, or server save.

Appointment and diagnosis philosophy, excluded procedures, access goals, owner hours, decision rights, cash, liquidity, household reserve, and conditions to pause, renegotiate, or leave are defined before price.

Seller-only, buyer clinical-model, patient/referral, payer/fee, and collection-loss adjustments use separately documented, non-overlapping dollars. First-year cash timing remains outside steady-state buyer-repeatable collections.

Ordinary operating cost, labor, nonlabor systems, capital reserve, owner clinical compensation, debt service, transition reserve, working capital, and household reserve remain visible.

The workbench strictly re-imports its Decision Bundle and exports formula-safe advisor and seller-request CSVs. It adds no account, upload, patient-record intake, employee-record intake, or server save.

Appointment philosophy, procedures not relied on, patient-access goals, required decision rights, household limits, and reversal conditions are defined before the financial comparison.

Clinical compensation, ownership cash, benefits, debt, owner cash committed, household reserve, guarantees, unpaid management labor, terminal value, and present value use the same calculation contract across six paths.

Clinical fit, household fit, decision rights, supporting documents, exit, reserve, guarantee, owner cash, and hours are not averaged into an opaque winner.

The workbench exports and strictly re-imports a DenQAI Decision Bundle, exports formula-safe CSV, and publishes owner-mandate and six-path input templates. No account, upload, or server save was added.

New lessons identify who represents whom, how brokerage changed as institutional capital expanded, why prices and assumptions remain hidden, how separate relationships must be proved, and how lenders and vendors can shape the final practice.

Employment, startup, acquisition, modernization, staged succession, and group affiliation now share one comparison contract for clinical fit, owner labor, capital, transfer, control, evidence, and reversal.

Buying power, payer administration, shared services, governance, and a local-only interest brief are public. Negotiated pricing, joint contracting, member intake, accounts, uploads, and data collection are not live.

Six controlled downloads and seven bounded source records support broker/adviser disclosure, buyer access, total landed cost, payer relationships, independent-scale readiness, antitrust limits, and consolidation history.

Local Project, Policy Evidence, and Decision Bundle imports now reject unknown or malformed fields; evidence exports neutralize spreadsheet formulas; privacy scans and status gates cover the normalized payload.

Verification states, source kinds, support relationships, recency, and commercial interests now remain separate and require the supporting locator, period, reviewer, finding, control, or observed failure defined by the workflow.

First 48 Months no longer sends an unfunded practice draw to household cash; acquisition debt uses monthly amortization; viability crossover must remain nonnegative; directional score verdicts were removed.

New Hampshire’s Business Profits Tax and Tennessee’s excise tax are classified as profits/income taxes, not alternative-base taxes. Tennessee ownership-law status is downgraded until current codified text is directly verified.