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Funny.. I made a video about this not long ago:
https://youtu.be/AXVpEh7ZHvc
The answer is.. It depends on what you negotiate.
The prepaid memberships should be on the balance sheet as 'deferred revenue.'
It's a debt to customers for undelivered service but it rarely appears because most gyms just record each transaction as a sale.
Cheers
Dave
For hundreds of articles and videos on buying, selling, financing and managing small and medium sized businesses, visit my blog at www.DavidCBarnett.com.
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