The number of commercial accounts is just that ... a number. You can have 1,000 commercial accounts but only 10 that really buy from you. Some say they had 350 commercial accounts at Harrow. That didn't seem to stop them from having to shut Harrow down though. By the 80/20 rule ... 20% of your clients constitue 80% of your business. Some say it is really the 90/10 rule. imo