Increasing "overheads" are due to various factors and depends of type of Practices, i.e.
Solo,Group,Single Speciality or Multispecialities,patients mix-up etc.
Lets discuss some of the factors I have faced myself and observed with my friends medical clinincs.
1.Increasing Cost of Rent and Personnel: Every year employees approach the owners for 2-3 % raise and demand for additional benefits like medical,dental and life insurance. Many occasions we have to give in especially for good employees.