In the financial sense, there's may never have been a better time to start a new ASC. Thanks to Alan Greenspan, interest rates are at their lowest level in years. And thanks to vigorous competition for ambulatory surgery center deals, you have a number of borrowing options open for the build-out and equipment of your center. But the bad news is that you will have to do a little work to make your project attractive to a lender, and once you do, you will encounter a perplexing array of options. "There are all different types of products with all different types of rates," says David Pflueger, MBA, a consultant with Colorado-based Pluris. He adds that the stakes are high, as "interest can take up as much as 30 percent of total expenses on your P & L." Here are a few things to think about when you are ready to go borrowing for your ASC.