Writing in an informal style with a sense of humor, Esterson, a licensed physical therapist, offers a hands-on guide for professionals starting a physical therapy practice, covering issues such as costs, accounting and banking, mission statements, leases, Medicare, coding, and marketing. A 45-page appendix provides sample financial, income, and cash flow statements, forms, fee schedules, and payment policies. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)