Child Care Center Financial Planning and Facilities Development Manual.

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This manual consists of four chapters, each of which addresses a key component of financial planning and the facility development process: 1) budgeting and basic financial statements; 2) developing pro formas and determining debt capapity; 3) developing a child care business plan; and 4) the facilities development process. The facilities development process includes an overview of the process of purchasing or building a new facility, or renovating and expanding an existing facility.
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