American Massage Therapy Association (AMTA) Practice Test

When starting a private practice, which of the following is not an expense for a massage therapist?

1. Telephone

2. Advertising

3. Client fees

4. Electricity

The correct answer is: Client fees

In the context of running a private massage therapy practice, client fees represent the income generated from providing services, rather than an expense. When starting a practice, it is crucial to differentiate between costs incurred in the operation of the business and revenue generated from clients. Telephone, advertising, and electricity are all essential expenses that a massage therapist needs to manage. The telephone is necessary for communication with potential and existing clients, advertising is required for promoting the practice and attracting clients, and electricity is a basic utility cost necessary to maintain a functional working environment. In contrast, client fees are not an expenditure; instead, they are the source of income that allows the business to sustain itself and cover those expenses. Understanding this distinction is vital for effective financial management within a private practice.