The balance sheet close appeals to customers who are having difficulty making a decision even though they have been given plenty of information. Let’s assume that the customer feels she has a choice: buy now or buy later. The salesperson draws a T on a sheet of paper and places the captions on each side of the crossbar.

To get the process moving, the salesperson might say, “Let’s see how many reasons we can list for buying now.” On the left side of the T, the salesperson lists some reasons for buying now. These should be benefits that the customer has already expressed an interest in. On the right side, reasons for not buying now are listed. Throughout the listing process, the salesperson and the customer must engage in a dialogue. This closing method will not be effective if the salesperson is doing all the talking.