Maintain inventory and frames at a constant level.  Don't drop your frame levels too far.  The practice needs certain amount of frames to operate smoothly.  Seller's sometimes have a tendency not to re-order as the sale nears its completion.

The practice value includes the value of the frames.  Letting your frame inventory drop by not replenishing your stock is a good way to upset the buyer.  The best approach is to value the inventory as a separate item on the sale price.  This way if it increases or decreases by the closing date both parties will be treated fairly.  The seller will receive more money if the inventory is higher and the buyer will pay less if the inventory level drops.

Also frame inventory is valued at the seller's actual cost for current styles.  (This includes sales tax and shipping costs)  Inventory is not valued at retail.  Contact lenses are valued on if they are unopened and unexpired boxes.  Trials and fitting sets are not counted.  (Unless there are extensive, custom fitting sets for a specialty practice.