When small businesses arrive in our inbox from referrals, it is common that they have losses on their last corporate tax return- typically by design. Mitigating trickle-down earnings via discretionary expenses is often the rule- not the exception. Being that Banks/Institutions wish to see enough profitability to cover the additional expense of a credit payment, entrepreneurs frequently find themselves not ready to borrow. When this occurs small business owners are tempted to accept expensive short-term debt instruments.