This document outlines the various expenses incurred in running a general practice clinic. It estimates expenses for clinic space rental or purchase, stationery, record keeping, medical equipment purchase and maintenance, staff salaries, medicines, laboratory investigations, taxes, donations, continuing education, travel, utilities, cleaning, and entertainment. Expenses are estimated on a per patient basis, ranging from Rs. 1-10 per patient for most items. Total estimated expenses work out to around Rs. 50-60 per patient. The document stresses setting consultation fees higher than total expenses and maintaining proper accounts from the beginning.