I don't think Mike Michalowicz realizes how much he's revealing about himself in this book. The general idea behind this system seemed to be, "I am physically incapable of not spending money if I have even a single penny available, so I had to find some sort of way to hide money from myself so I wouldn't run my businesses and my life into the ground with my spending habits." Just because he's in such an unbelievable hurry to get rid of as much money as possible doesn't mean that's every entrepreneur's financial struggle. As someone who often swings too far in the other direction (I have on multiple occasions spent several hours repairing or DIY-ing something because I didn't want to spend $20 to replace it), this has never been my problem, and my business has posted profit every single year of its existence, even if I use his weird profit calculation. And as someone who has read quite a bit about money, both business and personal, the Profit First system is just Dave Ramsey's "Pay Yourself First" maxim but for businesses. Mike just seems to believe that he's invented the concept of "spending less than you earn" and "having a separate savings account" and this makes him some sort of business finance genius. In reality, if you can grasp the idea that you can have money without spending it, you're probably not going to get much of value out of this book.