<HTML>In a message dated 12/5/01 3:49:13 AM !!!First Boot!!!, Tvak@AOL.COM writes: <BLOCKQUOTE TYPE=CITE style="BORDER-LEFT: #0000ff 2px solid; MARGIN-LEFT: 5px; MARGIN-RIGHT: 0px; PADDING-LEFT: 5px">I've been operating on the assumption that a check written to me is a check written to me.  Not to a business.  I provide a service, but it's me who's providing the service.  </BLOCKQUOTE> But aren't you "in business" as a piano tuner? You don't tune pianos for nothing. So you are in business. I give a class called Service Management. Basically, it says that as an individual, you have to run your business just like a large company. In a large company, there are advertising specialist, accountants, bookkeepers, janitors, secretaries, etc. The only difference between a large company and a sole proprietor is that instead of having a person, or several people, in each department, there is only one person doing it all. And all that one person does is change hats. So in a sense, even though the check is made out to you, YOU are the business. BTW, if you have difficulty with any part of the business, get professional help. I do the same as Clyde. I have two separate checking accounts, one for my home, and one for my business. All my tuning income goes into my business account, out of which I write a check to put in me home account. All my business expenses are written off the business account, and all my home expenses are written out of my home account. Wim </HTML>