No that we're winding down for this year, I imagine some/many of us start the process of looking at each of our accounts to evaluate if we want to renew them, and if so, what the 2004 fees should be. Thought it might be helpful if we shared our formulas for determining our fees for next year. We're only 3 years old so I'm still in the learning stage of doing this but here are the factors I consider: Personal: cost of living ...guesstimate what the change will be between this year and next year... Business: insurance, fuel, any new taxes or an increase in existing tax rates, guesstimate cost of material increases, cost of employee wage increases, any changes needed to depreciation rates. Any new equipment to be purchased and how will it be depreciated. Estimated projection of total sales revenue...b4 expenses While not a pure cost of doing business issue, we also look at those accounts we dont have priced properly either because of bidding too low or because of a "hassle factor"..either from the customer or because of a condition on the property I'm sure I missed a few....lets hear your checklist.