Equine & Mixed Animal Direct Costs Accounts

Sources & contributors

This page reproduces Veterinary Equine & Mixed Animal Practice Direct Costs Accounts Only, version 1.3, generated September 21, 2026. This export contains 144 accounts filtered to Revenue + COGS: 87 revenue accounts and 57 cost of goods sold accounts. It includes the Companion COA (10/1/25) and Equine/Mixed Addendum (2026), and excludes VizVet Supplemental accounts. Practice applicability is retained within each account.

Definition sources

• [AV] Companion COA (10/1/25) — VMG/AAHA Companion Animal Practice Chart of Accounts ©
• [EM] Equine/Mixed Addendum (2026) — Veterinary Equine & Mixed Practice Chart of Accounts ©

Contributors

The following team of volunteers contributed to the bulk of development of this chart of accounts using the VMG/AAHA Chart of Accounts (for companion animal hospitals) as the starting point. Input was solicited from other industry leaders, VMG members, and their managers.

• Edward L Blach, DVM, MS, MBA — Current or former facilitator of VMG8, VMG9, VMG10, VMG11, VMG12, VMG16, and VMG1012
• Michael Fugaro, DVM, DACVS — Owner of Mountain Pointe Equine Veterinary Services, Member of VMG8
• Eric Carlson, DVM, DACVS — Owner of Heartland Equine Hospital, former member of VMG8
• Paul Erwin, DVM — Owner of Chatham Animal Clinic, member of VMG11
• Glenn Palmer, DVM — Owner of Palmer Veterinary Clinic, member of VMG11
• Stacie Holloway — SpotCheck; co-author w/James DeLano, VMG/AAHA Companion COA Revenue/COGS definitions (2025 edition)
• James DeLano, DVM — Co-Founder, VizVet; member, VMG/AAHA COA Committee since 2011, VMG1 Datalink Chair
• Ethan DeLano — Co-Founder, VizVet; Veterinary Equine & Mixed Animal Practice Direct Costs Accounts Only Creation Project Manager