Kennel 581
Photo by: Comugnero Silvana



PO Box 54669
Terra Verde, Arizona 85635

July 1995

The following business plan provides details on purchasing an existing business in need of improvement and additional construction. Highlights include detailed explanations of services, cost/benefit analysis, and the equipment and financing needed for a boarding and grooming business with a special niche in breeding and handling.


Best Friend Kennels provides expert pet grooming, boarding, training, handling, pet cemetery and pet cremation services for Terra Verde and the surrounding area. Our physical address is 47883 S. Longbranch Rd., Terra Verde, Arizona. Our mailing address is above.

Our objective is to acquire 70% of the grooming market, 75% of the boarding market, 90% of the training market and 100% of the pet interment market in the Terra Verde area within the next five years. We plan to accomplish our objectives by always meeting or exceeding the customer's expectations and going the "extra mile" with the best in customer service.

Best Friend Kennels was founded in 1986 and has a multi-year profit-making history. Best Friend Kennels has operated successfully under its current owner since February of 1993. Ms. Bradley brought over 20 years of retail merchandising experience and over 18 years of experience in grooming and showing various breeds of dogs to Best Friend Kennels. She has strong interpersonal communication skills, an incredible ability to organize, prioritize, and maximize time, personnel, assets and equipment. Ms. Bradley's years of retail experience and personnel management skills coupled with her previous experience as a department manager for a national department store have been a strong asset for the business. Ms. Bradley has experience in targeting specific markets, having worked for such renowned businesses as Durango's and Brooksman's. Both of these jobs provided in-depth training on selecting target markets and tailoring sales techniques to the target market. Ms. Bradley co-authored several successful business and marketing plans for diversified local businesses. Unbound copies of these plans are available upon request.

In November of 1994, Best Friend Kennels applied for a loan from the Small Business Administration in the amount of $495,000.00. $445,000.00 of this loan will be used to obtain clear title to Best Friend Kennels from the previous owners. The remaining $50,000 will be used to complete construction of the South Kennel ($32,000.00) and to build training and play areas on the facility ($18,000.00). Loan repayments are made from the profits of the business. This loan is secured with the inventory from the business, the equity available from payments to the previous owners and the owner's personal assets.


Business Description

This 16-acre pet services facility consists of three environmentally controlled cinder block kennel buildings housing a total of 76 dog and 23 cat runs, ten grooming runs, grooming and bathing shop, pet cemetery, training area, owner's home and three continuously occupied rental units. Each kennel building has its own food preparation area and a stereo system for the guests' enjoyment. Runs are sized to accommodate larger guests and multiple guests whose owners want their pets boarded together. Canine guests are provided with blankets, toys and individual food and water dishes. We provide feline guests with individual litter boxes, cat furniture, toys and individual water and food dishes.

Our Main Kennel Building has 29 covered indoor-outdoor dog runs and 17 indoor cat runs. The Cattery has 10 covered indoor-outdoor runs, 6 indoor runs and its own bathing facility. Our South Kennel features 34 open air indoor-outdoor runs for guests who are used to the great outdoors. A large play area for owners visiting their pets borders the South Kennel and serves the entire kennel facility.

The grooming shop incorporates six preparation/drying stations, three grooming stations, a two-station bathing facility, a laundry and a reception area. Ten covered cinder block grooming runs house pets waiting for their owners before and after grooming and bathing.

Products and Services

Best Friend Kennels provides pet grooming and boarding services, dog obedience training, professional handling on show circuits and pet mortuary services for our clients. We pickup and deliver grooming and boarding clients for a reasonable charge. We offer pick-up services for deceased pets free of charge.


Best Friend Kennels has been owned and managed by Ms. Corinne Bradley since February of 1993. Ms. Bradley brought over 20 years of retail and management experience to Best Friend Kennels. She is the former intimate apparel and ready-to-wear department manager of Brooksman's, a large department store in Cheyenne, Wyoming. During one six-month period, Ms. Bradley increased the retail sales in her Brooksman's department from $900,000 to $3 million using her skills in promotional advertising and multiple selling. As manager, she was responsible for personnel, advertising promotions, merchandising, scheduling and inventory. Ms. Bradley is proficient in short and long term planning and budgeting. She possesses exemplary interpersonal communications skills and a personality pleasing to clients and vendors alike.

Ms. Bradley also brings over 18 years of dog breeding and handling experience to Best Friend Kennels. She has competed in all-breed and specialty shows, consistently placing in the top 4 of entered classes. In 1994, one of her dogs ranked nationally in the top 5 in obedience within the breed. She has handled and pointed over 50 different breeds from all groups. Ms. Bradley has won multiple group placements with dogs from regular classes and from the "Best of Breed" classes. She won at Nationals with 3 different breeds. She's won at specialties in breed, futurity and sweepstakes. Ms. Bradley's pointer breeding program has over ten years of continuous success and one of her dames is listed in the top producing bitches of the decade (1983-1993).

A complete list of her professional accomplishments and her resume are available upon request. (Highlights omitted for privacy, but appeared here.)

Ms. Bradley has also co-authored two marketing plans as well as a training and operations manual for local businesses. She understands the necessity of clearly defining goals, employee responsibilities and standards. She has the background in personnel management to translate this knowledge into workable training manuals and employee programs.


Best Friend Kennels employs one full-time bather, one full-time and one part-time groomer, one full-time receptionist, a full-time kennel manager, four part-time kennel assistants, training director and handler. Personnel are cross-trained to perform all non-specialized jobs within the kennel. Future plans call for 100% cross-training in those jobs that do not require specialized instruction, i.e. training, grooming and handling. The experience level of our specialized employees ranges from ten to twenty years. Our Head Groomer is currently working toward her Master Groomer Certification. Ms. Bradley is currently seeking admission to the Professional Handlers Association.

Methods of Recordkeeping

Primary financial records are maintained using Quicken Version 7.0 for DOS. Quicken is a general purpose accounting and financial program used by many small businesses for record keeping and analysis. Best Friend Kennels also contracts Ms. Cheryl Jerrardini, Execu Comp Tax and Accounting, 77675 Gable St., Terra Verde, AZ as our accountant. Keeping accounting data in the same software application that Ms. Jerrardini uses reduces accounting costs for Best Friend Kennels. Marketing projections, etc. are assembled using software appropriate to the analysis. Employee and administrative records are automated, as is payroll. Two sets of backup disks are kept as a minimum, in separate locations. The computer used to maintain automated records is not located within the facility and is accessible only to the owner and kennel manager through password protection. All automated systems have a paper-and-pencil backup. Kennel records will be automated as soon as funding becomes available. Kennel records are currently kept on paper. The receptionist maintains and completes kennel records with the Owner's supervision.


A "Key Man" insurance policy is in effect, sufficient to cover business liabilities. Best Friend Kennels is named as the beneficiary. Insurance premiums are paid from the proceeds of the business. Fire, theft, injury, liability, etc. coverage is in effect with Foremost Insurance. Coverage will remain with Foremost unless better coverage at lower cost can be obtained elsewhere.


Cash is removed from the business and deposits are made daily. No cash is stored overnight in the facility. All financial and proprietary information is stored outside of the facility. Multiple copies of financial and proprietary data are kept at separate locations. There is presently no electronic security system installed within the facility. Access to the Best Friend Kennels facility is restricted by security gates and chain link fencing. Entrances are chained and locked during non-business hours. Members of the staff, including the Owner, Kennel Manager, and Head Groomer live on the property, providing 24 hour security. We also employ roving security patrols from Terra Verde's top security force—Reliable Security, Inc.

The Main kennel, grooming runs, Cattery and grooming shop are completely surrounded by additional chain link barriers, ensuring that pets going to and from the grooming facility do not interfere with other activities in the kennel area. The South kennel provides similar protection for that area. Each dog and cat run features positive locking doors. Runs are double locked, preventing even the craftiest pets from getting outside of their run.


The marketing plan is broken down into the same categories as the business itself. There are different marketing considerations for each facet of the business. The primary and secondary current and target markets are addressed separately.

Target Markets


Our current primary clients are owners of dogs and cats requiring boarding within a 50-mile radius of the business. Current secondary clients are owners of other small animals requiring boarding. Primary target market are all small animal owners within a 50-mile radius of Best Friend Kennels. Secondary target market is Equine and Ratite owners within a 50-mile radius of Best Friend Kennels.


Our current primary clients are owners of dogs and cats requiring grooming within a 50-mile radius of the business. Current secondary clients are owners of other small animals requiring grooming. Our primary target market are all small animal owners whose animals require bathing and grooming within a 50-mile radius of Best Friend Kennels. There is no secondary target market for grooming.


Our current primary clients are owners of deceased dogs and cats requiring private or communal burial or cremation services within a 100-mile radius of the business. Current secondary clients are owners of other small animals requiring mortuary services. Our primary target market is any pet owner within a 100-mile radius of Best Friend Kennels. Our secondary target market is owners of deceased pets who want their pets memorialized by placing nameplates on memorials at our cemetery facility.


Our current primary clients are dog owners who want their dogs trained in on- and off-leash private obedience training or confirmation training within a 50-mile radius of Best Friend Kennels. Our current secondary clients are dog owners within a 50-mile radius of Best Friend Kennels who want private advanced obedience training. Our primary target market is dog owners who want group obedience and advanced obedience training within a 50-mile radius of Best Friend Kennels.


Our current primary clients are owners of American Kennel Club (AKC) recognized breed dogs within a 50-mile radius of Best Friend Kennels who want their dogs to achieve a "Champion" title in the confirmation ring, and owners of AKC recognized breed dogs within a 50-mile radius of Best Friend Kennels who want their dogs to achieve obedience titles ("Companion Dog (CD)", "Companion Dog Excellent (CDX)", "Tracking Dog (TD)", and "Utility Dog (UTD)." Our current secondary clients are purebred dog owners within a 50-mile radius of Best Friend Kennels who want their dogs to achieve field titles ["Junior Hunter (JH)", "Senior Hunter (SH)", "Master Hunter (MH)", "Field Champion (FDCH)"], and dog owners who want their dogs to achieve other AKC recognized titles ["Canine Good Citizen (CGC)", Agility, Lure Coursing, etc.]. Our primary target market is owners of American Kennel Club (AKC) recognized breed dogs within the Southwest who want their dogs to achieve a "Champion" title in the confirmation ring, and owners of AKC recognized breed dogs within the Southwest who want their dogs to achieve obedience titles ("Companion Dog (CD)", "Companion Dog Excellent (CDX)", "Tracking Dog (TD)", and "Utility Dog (UTD)." There is no secondary target market for handling.



There are 4 pet boarding establishments listed in the local yellow pages in the Terra Verde area.


There are 7 pet grooming establishments listed in the local yellow pages in the Terra Verde area.


There are no other pet mortuary facilities listed in the local yellow pages in the Terra Verde area.


There is one other training establishment listed in the local yellow pages in the Terra Verde area.


There are no other handling establishments listed in the local yellow pages in the Terra Verde area. Although handling is a high profit, low expense endeavor, few handlers advertise in printed publications. Most handling referrals come through word-of-mouth advertising or by publication in national or specialty publications.

Methods of Distribution


Customers call for reservations. Drop-ins are welcome on a space available basis. Advance reservations are requested during extremely busy periods such as Thanksgiving and Christmas.


Customers call for an appointment. Drop-ins are welcome on a space available basis. If pets cannot be groomed on a space available basis, we attempt to reschedule the pet for grooming at a convenient time for our customers.


Customers may elect to purchase pre-need communal or private burial plots or wait until the need arises. Customers also have the choice of communal or private cremation services, sub-contracted through Manistee Services Inc. of Manistee, AZ. We offer free pick-up service from the customer's home, veterinary clinic or other location for burials and cremations.


Customers call for an initial appointment with a member of our training staff. Contracts detailing the specifics of the training desired are negotiated. Contracts range from single-visit behavior counseling to 16 week training sessions encompassing all on- and off-leash commands. Training is tailored to the desires of the customer.


Customers call for an initial appointment with a member of our handling staff. Contracts detailing the specifics of the handling desired are drawn and signed. Contracts range from single show to full Champion titles in confirmation and obedience titles. Pre-confirmation handling is required in all handling contracts to allow the dog to become familiar with, and bond to, the handler.


Best Friend Kennels uses a multi-media approach to advertising.



Our boarding prices are competitive with other boarding facilities in the area. Boarding prices are determined by the size and weight of the pet being boarded. Dogs up to 30 pounds are charged at the rate of $8.00 per day. Dogs 31 -80 pounds are charged at the rate of $ 10.00 per day. Dogs 81 pounds and over are charged at the rate of $ 11.00 per day. Cat boarders are charged at the rate of $8.00 per day, regardless of size. We offer a 25% discount to first-time boarders and 10% discount to owners who board multiple pets at the same time. Guests requesting a bath and grooming before going home are not charged for boarding on the day the guest leaves, provided that the guest checks out during normal business hours. Only guests being bathed and groomed receive a free day's board when more than one guest from the same family stays at our facility. The rest of the family must pay for the last day of boarding. We charge $5.00 round trip to pick-up and return boarding guests. Financing is available for all boarding services.


Our grooming prices are competitive with other grooming facilities in the area. Grooming prices are based on the size and breed of the pet, the type of grooming desired and the condition of the pet's coat. Nail trimming and expressing of the anal glands are included in the complete grooming prices. Prices for simple bathing and brush-out are somewhat lower, but still based on size, breed and condition of coat. We charge $5.00 round trip to pick-up and return grooming clients.


Best Friend Kennels is the only facility in the local area offering pet mortuary services. Our interment and cremation charges are reasonable. Cremation charges are set by our sub-contractor, Manistee Services, Inc. Cremation charges are based on the size of the pet and the type of cremation requested (communal or private). Burial charges are based on the size of the pet and type of burial requested (communal or private). Prices range from $75.00 for a small pet communal burial to $225.00 for a large pet private burial. There are additional charges for graveside services and special requests. Private burial costs include nametag, casket, burial and choice of color gravel for the top of the deceased pet's grave. Communal burial costs include burial and nametag. All burial contracts include a 25-year renewable plot maintenance contract. Financing is available for all cemetery services.


Our prices are competitive with others in the city. Prices are based on the length and complexity of the training contracted. Boarding costs are included in private training prices. Prices range from $40.00 for a one-time behavioral counseling session to hundreds of dollars for advanced off-leash training. Financing is available for training services.


Our prices are competitive with other unadvertised handlers in the local area. We charge $35.00 per show per dog to show puppies (6-9 month and 9-12 month classes), $45.00 per show per dog to show open class, and $55.00 per show per dog to show in breed specialties (Champion titled dogs competing for Best of Breed). Boarding and grooming charges are not included in handling prices. Boarding and grooming charges are based on pet size and duration of pre- and post-show boarding and the amount of grooming required. Board is not charged on the day of any show. Best Friend Kennels does not charge additional fees for showing winning dogs in additional categories (group bonuses, Best in Show, etc.) or for expenses.

Industry Trends

The pet services industry is directly related to population growth. Demand for all of our services will continue to increase as nearby Camp Penneman, Terra Verde and the surrounding areas increase their population. Between 1980 and 1993, the population of Terra Verde and Geronimo County increased 27% and 17% respectively. Training services will increase as the demand for well mannered pets is mandated by City ordinance. Demand for handling services will increase as the status of having a "titled" dog becomes more and more popular. Through outstanding customer relations and "extra mile" policies, we have overcome the negative business reputation of the previous owners and enjoy consistently increasing profits through word of mouth advertising. Demand for pet mortuary services is on the rise and is not expected to level off in the near future.

Pet Care and Training Services Offered in the Local Area

Kennel: Best Friend Kennels

Kennel Boarding Grooming Training Cemetery Delivery Svc
* Member, American Boarding Kennel Association
Cherokee Animal Hotel X X
Duffy's Favorite X X
Critter Pals X X
Jessie's Poodle Palace X
Best Friend Kennels* X X X X X X
Clipper Ship Grooming X
Pet Round Up X
Sally's Boarding & Training* X X X X
Continental Dog Grooming X


Summary of Financial Needs

Best Friend Kennels requires approval of a Small Business Administration Loan in the amount of $495,000.00 to procure free title to the business from the previous owners and to complete planned improvements.

Sources and Uses of Funds Statement

The Small Business Administration will disburse the loan funds as follows:

Cash Flow Report

Kennel: Best Friend Kennels

1/1/95 Through 6/30/95
Altimont Canine College Gross Sales 66,547.68
Other Income 810.00
Rent Income 5,760.00
TOTAL INFLOWS $73,117.68
Accounting 206.67
Advertising 1,997.23
Electricity 1,780.19
Heat 1,231.81
Interest on Kennel Loan 20,204.29
Misc 809.12
Postage 152.41
Repairs 1,905.95
Tax Sales 147.72
Supplies 1,655.84
Telephone 3,867.50
Trade Dues 25.00
Wages 23,516.38
Dog Shows 759.01
Veterinary 906.45
Cemetery 133.51
Dog Food 3,358.45
Altimont Canine College 6,662.81

Estimated Projection and Forecast of Earnings

Kennel: Best Friend Kennels

•Boarding and grooming income are on track for 1994.
Breeding income will not meet 1994 projections. To keep pace with customer demand, Best Friend Kennels hired additional groomers. The tradeoff for the increased grooming and administrative payroll was to do less breeding.
1994* 1995 1996
Boarding & Grooming $182,111.37 $202,143.62 $224,379.42
Breeding $11,400.00 $12,700.00 $14,000.00
Handling $32,000.00 $40,000.00 $55,000.00
Training & Play Area $42,000.00 $47,000.00 $52,000.00
Gross Profit $267,511.37 $301,843.62 $345,379.42

Break Even Analysis

A complete break even analysis is not included in this business plan. Pet grooming is a very labor intensive/low profit facet of our business and therefore, requires a higher number of customers to break even. Cemetery operations are low labor/high profit, requiring fewer customers to break even. Expenses associated with boarding are directly dependent on the number of pets boarding in the facility and the number of buildings used to house the boarding pets. A break even analysis for training is presented below. Training is an independent function of Best Friend Kennels and training expenses can be calculated on a cost-per-dog basis.

Break Even Analysis For Training

    • 40# Bag @ $16.35/Bag
    • 640 Ounces/Bag or 80 Cups/Bag
    • $0.0255 per Ounce ($0.03) or $0.2043 ($0.20) per Cup
      • 2/Day @ 3 Cups/Feeding = $1.20/Day
      • 2/Day @ 2 Cups/Feeding = $0.80/Day
      • 2/Day @ 3 Cups/Feeding = $6.00/Wk
      • 2/Day @ 2 Cups/Feeding = $4.00/Wk
    • 13.5 Oz Can @ $0.50/Can
    • $0.0370 per Ounce
    • 2.7 Ounces/Feeding
      • 2/Day @ 2.7 Oz/Feeding= $0.10/Day
      • 2/Day @ 2.7 Oz/Feeding= $0.50/Wk
    • 25 Min/Run @ $4.25/Hr = $1.77/Day
    • 25 Min/Run @ $4.25/Hr = $8.85/Wk
    • $1.00/Day = $5.00/Wk
    • Per Day @ 2 × 3 Cups/Day = $4.07
    • Per Day @ 2 × 2 Cups/Day = $3.67
    • Per Week @ 2 × 3 Cups/Day = $20.35
    • Per Week @ 2 × 2 Cups/Day = $18.35
      • Difference = $ 2.00
    • $29,90 G/YROR $2,491.66 MONTH
      • Salary/Day = $115.00
      • Salary/Week = $575.00
    • Income = # Dogs × $100.00
    • Expense = Total Expenses/Dog/Wk + Trainer Salary/Wk
      • Difference
            One (1) Training Dog/Week
           Income: $100.00
           Expense: $593.35
           Diff: -$493.35
            Two (2) Training Dogs A Veek
           Income: $200.00
           Expense: $611.70
           Three (3) Training Dogs/Week
           Income: $300.00
           Expense: $593.35
           Diff: -$293.35
      • Ratios Remain Constant and Are Omitted for Brevity
            Seven (7) Training Dogs/Week
           Income: $700.00
           Expense: $703.45
           Diff: -$003.45
            Eight (8) Training Dogs/Week
           Income: $800.00
           Expense: $721.80
           Diff: +$ 78.20

Balance Sheet

Kennel: Best Friend Kennels

As of 3/31/95
Cash $4000.00
Trade Notes and Accounts Receivable $2943.00
Less Allowances for Bad Debts $588.00 $2355.00
Buildings and other Depreciable Assets $218,658.00
Less Accumulated Depreciation $14,432.00 $204,266.00
Land $134,000.00
Other Assets (See Schedule) $143,000.00
TOTAL ASSETS $487,581.00
Accounts Payable $1000.00
Motgages, Notes, Bonds Payable in One Year $310,000.00
Capital Accounts $176,581.00

Kennel: Best Friend Kennels

Schedule of Assets
Goodwill $90,000.00
Dogs $34,000.00
Horse $4000.00
Furniture, etc. $15,000.00
Total $143,000.00

Profit & Loss Statement

Kennel: Best Friend Kennels

1/1/93 Through 12/31/93
Grooming $74,283.25
Boarding $71,248.06
Cemetery $5,455.00
Miscellaneous Income $23,779.13
Rental $10,400.00
Total Income $185,165.44
Merchandise $2,294.55
Accounting $332.57
Advertising $7,120.04
Auto $3,510.00
Cartons $220.00
Electricity $2,669.67
Entertainment $200.00
Freight $462.47
Heat $894.07
Insurance $336.42
Legal $4,400.00
Licenses $2,548.38
Office Expenses $286.70
Rent (interest & principle on Kennel Loan) $69,878.75
Repairs $494.10
Tax-Sales $3.75
Supplies $7,724.61
Telephone $2,733.39
Trade Dues $302.00
Travel Expenses $665.00
Wages $50,954.67
Handling Expenses $3,484.10
Veterinary Expenses $1,329.70
Publications $89.95
Cemetery $1,543.65
Dog Food $5,338.27
AKC $257.00
Child Care $607.00
Total Expenses $171,044.77

Profit & Loss Statement

Kennel: Best Friend Kennels

1/1/94 Through 12/31/94
Grooming $78,956.95
Boarding $79,238.57
Cemetery $4,440.00
Miscellaneous Income $3,308.00
Rental $11,520.00
Altimont Canine College $8,476.00
Total Income $185,939.52
Accounting $550.13
Advertising $7,310.65
Auto $1,205.86
Contributions $361.00
Dog Shows $4,143.00
Electricity $3,338.55
Entertainment $95.23
Heat $1,257.04
Insurance $2044.68
Interes t$48,778.65
Laundry $20.37
Legal $7,025.75
Postage $311.96
Repairs $843.17
Tax-Other $3380.30
Supplies $4,028.59
Telephone $5,111.96
Trade Dues $420.00
Wages $63,468.32
Handling Expenses $3,484.10
Veterinary Expenses $550.30
Publications $55.00
Cemeter y$1,193.51
Dog Food $6,919.22
AKC $52.00
Child Care $325.00
Security $600.00
Altimont Canine College $7,359.55
Total Expenses $171,865.85

Gross Income

Kennel: Best Friend Kennels

* Current owner bought kennel in 1992. Some figures provided by previous owners have proven inaccurate.
Grooming Boarding Cemetery Training Total
1985 $29,829.48 $33,145.56 $4961.00 N/A $67,936.04
1986 $36,362.70 $41,171.10 $5727.50 N/A $83,361.30
1987 $43,126.30 $41,137.20 $6405.00 N/A $90,668.50
1988 $57,797.63 $49,965.06 $8247.54 N/A $116,010.23
1989 $63,008.27 $55,881.53 $6689.95 N/A $125,579.75
1990 $69,970.96 $69,748.78 $9285.00 N/A $149,004.74
1991 $72,280.30 $70,869.77 $7805.00 N/A $150,955.07
1992 Unknown* Unknown* Unknown* N/A $157,000.00
1993 $74,283.25 $71,248.06 $5455.00 N/A $150,986.31
1994 $78,956.95 $78,238.57 $3308.00 $8476.00 $174,419.52


Kennel Inventory

Kennel: Best Friend Kennels

Item Qty Price Ea Total
Blanket 50 10.00 500.00
Bleach 29 Cs 6.00 174.00
Boots, Rubber 0.00 15.00
Bowl, 2 Qt 46 4.23 194.58
Bowl, 3 Qt 38 5.82 221.16
Bowl, 4 Qt 79 5.15 406.85
Bowl, 5 Qt 34 7.20 244.80
Box, Whelping, Galvanized 1 35.00 35.00
Boxes, Litter 22 5.00 110.00
Bucket, Metal, W/Clips 10 17.00 170.00
Bucket, Mop 1 50.00 50.00
Bucket, Rubberm, 12 Gal 6 10.00 60.00
Bucket, Rubberm, 14 Gal 3 15.00 45.00
Bucket, Rubberm, 30 Gal 7 20.00 140.00
Bucket, Water, 15 Gal 2 20.00 40.00
Cart, Roller 1 25.00 25.00
Cart, Roller, Show 1 50.00 50.00
Casket 20 50.00 1000.00
Clipboard 102 2.00 204.00
Clips 50 1.00 50.00

Kennel: Best Friend Kennels

Item Qty Price Ea Total
Crate, Fiberglass 1 210.00 210.00
Crate, Size 100 5 24.88 122.40
Crate, Size 200 3 31.18 93.54
Crate, Size 300 9 46.25 416.25
Crate, Size 400 11 54.68 601.48
Crate, Size 500 1 67.85 67.85
Crock, Large 7 3.38 23.66
Crock, Small 30 2.06 61.80
Dryer 5 638.00 3190.00
Fan, Osc, Free Standing 1 35.00 35.00
Fan, Oscillating, 12" 1 20.00 20.00
Fan, Oscillating, 20" 2 25.00 50.00
Furniture, Cat 13 0.00 500.00
Generator, Honda 1 300.00 300.00
Hose, 50' 9 25.00 225.00
Ladder 0.00 10.00
Lamp, Heat 3 25.00 75.00
Mats, Crate, Green 4 18.00 72.00
Oven, Microwave 1 120.00 120.00
Pen, Exer, 8 Panel, 48" 3 116.00 348.00
Pen, Exer, 8 Panel, 48" 2 78.85 157.70
Pen, Exercise, 3 '×3' 5 115.00 575.00
Pooper Scooper 2 12.00 24.00
Rack, Hose 8 25.00 200.00
Refrigerator 18 Cf 1 200.00 200.00
Refrigerator, 14 Cf 1 150.00 150.00
Shade, Clothes, 20 Sq Ft 2 15.00 30.00
Shelf, 6′ 2 20.00 40.00
Shelf, 6′ 2 100.00 200.00
Stereo, Cd W/Speakers 3 125.00 375.00
Sunscreen, Canvas 2 75.00 150.00
Supplies, Cleaning 0.00 400.00
Toys, Assorted 0.00 200.00
Trailer, 2 Wheel 1 1000.00 1000.00
Traps, Fly 4 25.00 100.00
Vaccination 60 60Sh 4.50 270.00
Van, Dodge, 1978, New Eng 1 3500.00 3500.00

Grooming Shop Inventory

Kennel: Best Friend Kennels

Item Qty Price Ea Total
Art Work 5 40.00 200.00
Boards, Bulletin, Large 2 25.00 50.00
Boards, Bulletin, Small 9 10.00 90.00
Cabinet 0.00 650.00
Cabinet, Filing 4dwr Lg 1 250.00 250.00
Cabinet, Filing, 3 Cube 1 60.00 60.00
Cabinet, Filing, 4dwr Med 3 125.00 375.00
Calculator 1 25.00 25.00
Cart, Rolling 2 25.00 50.00
Chairs 10 20.00 200.00
Closet 0.00 1000.00
Computer 1 1000.00 1000.00
Desk 1 100.00 100.00
Desk, W/Shelves 1 50.00 50.00
Dryer, Cage 1 200.00 200.00
Equip, Groom, Corinne's 0.00 1500.00
Equip, Office, Misc 0.00 1000.00
Hose 18 5.00 90.00
Leash/Collar 10 10.00 100.00
Library 0.00 2500.00
Machine, Washing 1 125.00 125.00
Pot, Coffee, W/Acc 1 50.00 50.00
Rack, Filing, Metal 1 50.00 50.00
Ribbon 30 5.70 171.00
Rinse, Creme 17 1.29 21.93
Rinse, Creme, Blow Dry 7 5.00 35.00
Shampoo, Cone, 5 Gal 1.33 75.00 150.00
Shampoo, Cone, Mr Crystal 5 35.00 175.00
Shapmoo, Mixed Bottles 130 1.00 130.00
Smocks, Grooming 7 20.00 140.00
Table, Folding 1 50.00 50.00
Table, Grooming & Arm 1 131.75 131.75
Telephone 2 110.00 220.00
Towels 75 4.00 300.00
Towels, Show 15 5.00 75.00

Tool Room and Maintenance Shop Inventory

Kennel: Best Friend Kennels

Item Qty Price Ea Total
Axe l 7.00 7.00
Bar, Leverage l 19.00 19.00
Barrow, Wheel 6 60.00 360.00
Bits, Drill, Assort 15.00
Blade, Sewing 1 7.00 7.00
Blocks, Concrete 50 4.00 200.00
Cabinets, File 7 25.00 175.00
Can, Fuel, 5 Gal 5 8.00 48.00
Clamp, "C" 3 6.00 18.00
Come-Along 1 29.00 29.00
Cutter, Bolt 1 38.00 38.00
Cutter, Tile 1 6.00 6.00
Digger, Post Hole 1 18.00 18.00
Dolley 1 20.00 20.00
Drill ½" 1 50.00 50.00
Driver, Nut 0.00 9.00
Fencing 0.00 530.00
Files, Assort 0.00 8.00
Fork, Garden 1 12.00 12.00
Funnel 2 3.00 6.00
Grinder, Bench 1 25.00 25.00
Grinder, Dice 1 125.00 125.00
Gun, Grease 1 7.00 7.00
Gun, Putty 1 5.00 5.00
Hacksaw 2 6.00 6.00
Hammer 2 12.00 24.00
Hammer, Masonry 1 7.00 7.00
Hammer, Sledge 1 14.00 14.00
Heater, Electric 1 20.00 20.00
Heater, Kerosene 5 60.00 300.00
Hoe 1 10.00 10.00
Ladder, Extension 2 32.00 64.00
Ladder, Folding, 8' 1 30.00 30.00
Level, 24" 1 14.00 14.00
Level, 48" 1 35.00 35.00
Level/Square 12" 1 12.00 12.00
Light, Work 1 7.00 7.00
Lobber 1 26.00 26.00
Materials, Carpentry 0.00 275.00
Materials, Landscaping 0.00 150.00
Measure, Tape, 100' 1 18.00 18.00
Mixer, Cement 1 300.00 300.00
Mower, Lawn 4 125.00 500.00
Pick 1 16.00 16.00
Pounder, Fence Pole 1 20.00 20.00
Pruner 1 12.00 12.00
Puller, Fence 1 30.00 30.00

Kennel: Best Friend Kennels

Item Qty Price Ea Total
Puller, Nail 1 5.00 5.00
Punches, Assort 2 4.00 8.00
Rake 2 18.00 36.00
Rake, Leaf 2 9.00 18.00
Saw, Bow 1 7.00 7.00
Saw, Coping 2 10.00 20.00
Saw, Jig 1 45.00 45.00
Saw, Portable Cut off 1 130.00 130.00
Saw, Power, 71/4" 1 60.00 60.00
Saw, Rip 2 7.00 14.00
Saw, Table 1 120.00 120.00
Saw, Tree 1 6.00 6.00
Scrapper 2 5.00 10.00
Screwdrivers, Assort 15 6.00 90.00
Set, Plier 1 29.00 29.00
Set, Socket 2 18.00 36.00
Shovel, Flat 1 16.00 16.00
Shovel, Pointed 2 15.00 30.00
Snake, Plumbing, 25' 1 12.00 12.00
Snake, Plumbing, 50' 1 17.00 17.00
Snip, Tin 1 5.00 5.00
Spade 1 11.00 11.00
Sprayer, Chemical 1 15.00 15.00
Square, Quick 1 7.00 7.00
Supplies, Drip Irr Sys 0.00 200.00
Supplies, Electrical 0.00 175.00
Supplies, Insul/Cooling 0.00 75.00
Supplies, Paint 0.00 315.00
Supplies, Plumbing 0.00 450.00
Supplies, Roofing 0.00 430.00
System, Satelite 1 1500.00 1500.00
T-Square 1 11.00 11.00
Tank, Air 1 10.00 0.00
Thatcher, Garden 1 15.00 15.00
Tool, Screening 1 5.00 5.00
Tools, Finishing, Cement 11 5.00 55.00
Tools, Hand, Gardening 6 7.00 42.00
Trimmer, Hedge 1 24.00 24.00
Vaccuum, Blower 1 15.00 15.00
Vice, Bench 1 11.00 11.00
Weed Eater, Gas Operated 1 125.00 125.00
Welder, Electric, Arc 1 450.00 450.00
Wrench, Adj, 12" 1 16.00 16.00
Wrench, Adj, 15" 1 20.00 20.00
Wrench, Adj, 6" 1 7.00 7.00
Wrench, Pipe 1 11.00 11.00
Wrenches, Box & Open End 0.00 12.00

Also read article about Kennel from Wikipedia

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