Your editor has heard numerous stories over the years of employees stealing from their employers' practices. Some have involved the taking of a few hundred dollars from petty cash, but other, more sophisticated employees have cleverly manipulated the accounts receivable to redirect the payment of tens of thousands of dollars into their own personal accounts. Despite having a watchful eye on the practice and a good accountant, dentists often have lost huge amounts of money before the “trusted employee” was finally caught. Although only rarely is there any money left to be recovered in these instances, the dental practices usually