There is also the issue of folks you just have NO clue how to track income and expenses. This is especially true with ( 1 ) older folks who (for example) rent out part of a duplex they own, or ( 2 ) therapists or other "people not numbers" people (I have yet to have a therapist for a client who has not been through bankruptcy at LEAST once and usually more than once). They have no concept of tracking miles, of NOT using the business account for personal expenses or the personal account for business expenses... argh. And trying to get details; forget it. It's not that they are trying to obfuscate; they are truly clueless.