What is NOT important in a dental office's business plan?

A dental office business plan should include: Amortization (of equipment/assets — A is important), Staff benefits and compensation (C is important), Production/collections plan, overhead costs, etc. LESSOR'S INSURANCE (B) — if you're leasing your office space, the LESSOR (building owner) has their own insurance for the building structure, but this is NOT something included in YOUR dental office business plan. Your plan would include YOUR liability insurance, malpractice, etc. Lessor's insurance is the landlord's concern, not yours. B is correct.