A conversation with a new administrator at an eyecare practice revealed a surprising oversight. Although the optical department had been running smoothly under a well intentioned manager for thirty years, there had been minimal oversight from the practice administrator or owners. When the new administrator joined the team, they noticed  that there were no separate line items on the income statement for the optical department. Curious, the administrator asked if anyone knew whether the department was profitable. To their surprise, the response was that they had no idea.