Understanding Financial Statements in Clinical Practice: A PrimerMakanji, Heeren S. MD*; Jenis, Louis G. MD†Clinical Spine Surgery: May 2017 - Volume 30 - Issue 4 - p 167–168 doi: 10.1097/BSD.0000000000000537 THE BUSINESS OF MEDICINE Buy Abstract Author InformationAuthors Article MetricsMetrics The purpose of this article is to describe the different types of financial statements and the information they contain regarding the current and long-term financial health of a business practice. These statements are essential to guiding strategic decision making for physicians and executives. *Harvard Combined Orthopaedic Residency Program †Department of Orthopaedic Surgery, Massachusetts General Hospital, Harvard Medical School, Boston, MA The authors declare no conflict of interest. Reprints: Louis G. Jenis, MD, Massachusetts General Hospital, Harvard Medical School, Boston, MA 02114 (e-mail: email@example.com). Received February 5, 2017 Accepted March 15, 2017 © 2017 by Lippincott Williams & Wilkins, Inc.