What is a 10-year-old dental chair worth?
On this page
- Key facts
- Three numbers people confuse
- Book value by age (one CPA's method)
- What moves a 10-year-old chair's value up or down?
- Should I sell, keep or replace a 10-year-old chair?
- How does the chair's value show up in a practice sale?
- What about a chair I'm buying used?
- How do I document a chair for an appraiser?
- Which free tools help with this?
- How FloorStack helps
- Free tools for this step
- Frequently asked questions
- Sources
There's no published market price, so the honest answer is a method, not a number. Under one CPA firm's approach (12-year straight-line life, 10% salvage), a 10-year-old chair carries a book value of about 25% of what it cost (SVA). In 2026, condition, model and whether it stays installed decide the real value.
This page is general information, not tax or valuation advice. Ask your CPA and a credentialed appraiser.
Key facts
| Topic | What the source says | Source |
|---|---|---|
| One CPA method | Straight-line over a 12-year life, then salvage typically 10% of historic cost | SVA |
| Book vs market | Dental equipment's current value may be below book | Dental Economics |
| Tax depreciation | 7-year MACRS property (half-year) is deducted over 8 tax years: 14.29% in year one, 4.46% in the last | IRS Pub 946 |
| Bonus depreciation | 100% for qualified property acquired and placed in service after January 19, 2025 | IRS Topic 704 |
| Manufacturer warranty | A-dec's current warranty covers dental chairs for 10 years from invoice (upholstery 5 years) | A-dec |
| Standard of value | FMV in continued use differs from FMV removed and liquidation values | ASA |
Three numbers people confuse
A 10-year-old chair has at least three different "values," and they answer different questions.
- Tax basis. Usually zero. If your CPA classed the chair as 7-year MACRS property, the half-year table deducts 14.29%, 24.49%, 17.49%, 12.49%, 8.93%, 8.92%, 8.93% and 4.46%, fully depreciating it in the eighth tax year (IRS Pub 946). Section 179 or bonus depreciation may have written it off in year one (IRS Topic 704). Tax basis tells you nothing about what a buyer would pay.
- Book value under a valuation method. SVA's described method uses a 12-year straight-line life to a 10% salvage value (SVA). At year 10 that's 25% of historic cost; at year 12 and beyond, 10%.
- Fair market value. What a willing buyer pays a willing seller, neither compelled, both informed (ASA). It can be above or below book; Dental Economics notes equipment value is often below book (Dental Economics).
Book value by age (one CPA's method)
Arithmetic on SVA's method, shown as a share of the chair's original installed cost. Not a market price.
| Chair age | Book value (% of cost) | Example: $30,000 historic cost |
|---|---|---|
| 2 years | 85% | $25,500 |
| 5 years | 62.5% | $18,750 |
| 8 years | 40% | $12,000 |
| 10 years | 25% | $7,500 |
| 12+ years | 10% | $3,000 |
The $30,000 is a round illustration, not a chair price; use your own invoice.
What moves a 10-year-old chair's value up or down?
| Factor | Pushes value up | Pushes value down |
|---|---|---|
| Model | Current or recent platform, parts available | Discontinued, parts scarce |
| Condition | Serviced, hydraulics and controls work, clean base | Leaks, drift, cracked shrouds, worn upholstery |
| Records | Invoices, service logs, serial plate intact | No paperwork |
| Configuration | Delivery system, light and stools matched | Mixed or missing components |
| Standard of value | Stays installed in a sold practice | Removed, crated, auctioned |
| Utilities | Fits the floor-box location | Needs new plumbing and electrical in the next office |
Upholstery and electronics wear faster than the frame. A-dec's current warranty illustrates that split: 10 years for chairs but 5 years for upholstery (A-dec). That warranty is for products invoiced under the current terms; a chair bought around 2016 was sold under an earlier version, so check what applied. Utility placement matters too; see dental chair utility requirements.
Should I sell, keep or replace a 10-year-old chair?
Keep it if it's sound, supported and fits the room; a working chair in continued use holds more value than one removed (ASA). Replace it if parts are scarce, repairs are recurring or a buyer's inspection will flag it. For practice sales, a buyer prices in replacements, so document what you have; see equipment due diligence.
How does the chair's value show up in a practice sale?
Usually as part of one equipment line in the purchase agreement. In an asset sale, buyer and seller allocate the price across IRS asset classes; furniture, fixtures and equipment are generally Class V, and no asset can be allocated more than its fair market value (IRS Form 8594 instructions). The buyer depreciates what's allocated to equipment; the seller may owe tax on it.
That second point surprises sellers. A gain on selling depreciated equipment (section 1245 property) is treated as ordinary income to the extent of the depreciation allowed or allowable (IRS Pub 544). A chair you wrote off in year one and then sell inside a practice sale can create ordinary income for you. That's a reason to agree on the equipment allocation with your CPA before you sign, not after.
What about a chair I'm buying used?
Ask for the serial number, service history and the reason it's being sold, and inspect it running. Confirm the delivery system and light are included and compatible, and that the floor-box utility locations in your room match. If you're buying from a dealer, ask whether it carries a certified pre-owned warranty; A-dec, for example, warrants components of its CPO products for 3 years (A-dec). Budget for removal, reinstall and new upholstery when you compare it to new.
How do I document a chair for an appraiser?
- Make, model and serial number (photo of the plate).
- Original invoice and install date.
- Delivery system, light and stools that go with it.
- Service history and any open issues.
- Photos of the base, upholstery and controls.
Use the equipment inventory template; see how to appraise dental equipment and used dental equipment value.
Which free tools help with this?
The equipment inventory & appraisal report (free tool, coming soon) is planned to turn your equipment list into an appraisal-ready report. The free equipment inventory CSV (coming soon) will give you the columns to start the list in a spreadsheet.
How FloorStack helps
FloorStack is a dental build-out platform that keeps chair and operatory records in one place. The free Equipment inventory & appraisal prep tool (coming soon) will capture age, condition, serials and photos for an appraiser. Floor Stack ($39/mo, billed yearly) keeps live inventory with serials and warranty dates and flags end-of-life gear (FloorStack). Start today with the inventory template (CSV). See the Dental Practice Appraisal hub.
Free tools for this step
- Equipment inventory & appraisal prep tool: age, condition and serials ready for an appraiser (free tool, coming soon).
- Dental equipment inventory template (CSV) (free download, coming soon): one row per chair, light and delivery unit.
Frequently asked questions
Is a fully depreciated chair worth zero?
No. Tax depreciation and market value are separate (IRS Pub 946).
What useful life do CPAs use for dental chairs?
It varies; SVA describes a 12-year straight-line life for dental equipment (SVA).
Does the warranty transfer?
Check the manufacturer's terms; A-dec measures warranty from its invoice and limits coverage to purchases from A-dec or an authorized dealer (A-dec).
Are certified pre-owned chairs warranted?
A-dec warrants components of its certified pre-owned products for 3 years (A-dec).
Is upholstery wear a big deduction?
It's visible and cheaper to fix than the mechanics; manufacturers warrant it for a shorter period (A-dec).
Who sets the final number?
The buyer and seller, usually informed by a credentialed appraiser (ASA).
Sources
- SVA: What Is My Practice Worth?
- Dental Economics: Asset-Based Approach
- IRS Publication 946: How To Depreciate Property
- IRS Topic 704: Depreciation
- A-dec: Express Limited Warranty
- IRS: Instructions for Form 8594
- IRS Publication 544: Sales and Other Dispositions of Assets
- American Society of Appraisers: Definitions of Value
- FloorStack home page
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