All revenue and costs described in this chapter are recorded on the statement of income, which provides a financial snapshot of the spa. The statement of income shows the total sales by product or service category (massage, skin care, hair, nails, etc.) for a stated period of time, the expenses incurred in generating those sales, and the profit earned or the loss incurred as a result of those activities. The chapter appendix contains sample statements of income for a resort spa and a day spa.
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