DME is a beast of the past from a financial point of view...
1) medicare will eat you alive - and it takes about 2 years right now to get a DME # --- good luck
2) most of the insurers have contracted with specific suppliers --- so you can't try to fool w/ them... even work comp in my state has contracted w/ one supplier
3) you should have thought about DME 10 years ago... so should have I.