Article on whether accounts receivable should be included in a Podiatry Practice Transaction

The article is about Dental Practices but still really good
Here is the link: http://www.dentaleconomics.com/articles/print/volume-102/issue-10/finances/should-you-sell-the-accounts-receivable-in-a-practice-transition.html

Here is a link to an article on when you should not sell your receivables:
http://www.dentaleconomics.com/articles/print/volume-102/issue-12/finances/when-not-to-sell-the-accounts-receivable-in-a-practice-transition.html