Selling a practice vs. Closing a practice

Determining whether a practice is saleable can be tricky. I am usually able to give clients a good idea whether their practice is saleable by looking at earnings, specialty, and geographic area in conjunction with specific market indicators and industry data. For those practices which are unlikely to sell, the process of closing the practice can be daunting. Here is a guide provided by the American Academy of Dermatology on closing a practice:
Closing a Dermatology Practice - PDF
Closing a Dermatology Practice - HTML