What happens to equipment records when I sell?
On this page
- Key facts
- Why do buyers care about equipment records?
- What does the buyer's list usually include?
- What happens to the x-ray registration?
- What about liens and financed equipment?
- What about passwords and software accounts?
- When should I start?
- Which free tools help with this?
- How FloorStack helps
- Free tools for this step
- Frequently asked questions
- Sources
They become due diligence. Buyers want an inventory with serial numbers, invoices, warranty dates, x-ray compliance files, lien releases and working logins. Some of it doesn't transfer automatically. Texas, for example, wants written notice within 30 days of an x-ray ownership change (Texas DSHS). In 2026, start the file before you list.
Key facts
| Record | Why the buyer needs it | Source |
|---|---|---|
| Purchase price allocation | Buyer and seller generally both file Form 8594; non-goodwill assets can't be allocated above fair market value | IRS |
| X-ray registration | MN: new owner registers before operating; TX: no transfer without consent; SC: approval not transferable | Minnesota DOH, Texas DSHS, SC DES |
| X-ray performance and shielding files | MN: new registrant must keep the last EPE and shielding documentation from the previous owner | Minnesota DOH |
| Install reports | FDA Form 2579 goes to the purchaser and state after assembly | FDA |
| Warranty | A-dec warranty runs from A-dec's invoice date | A-dec |
| Liens | Secured party must send or file a termination within 20 days of an authenticated demand once the debt is paid | UCC § 9-513 |
Why do buyers care about equipment records?
Price, risk and day-one operations.
Price. In an asset sale, buyer and seller generally both file IRS Form 8594 to report how the purchase price is allocated across asset classes. Class VII is goodwill and going concern value, and Class V is the catch-all for assets not in other classes. The amount allocated to any asset other than Class VII can't exceed its fair market value (IRS). A documented equipment list with ages and condition supports the allocation your CPA and the buyer's CPA agree on.
Risk. Buyers and their lenders want to know what's under warranty, what's near end of life, and whether any equipment is pledged as collateral.
Operations. The buyer needs the x-rays registered, the software licensed and the logins working on the first day.
What does the buyer's list usually include?
A complete package has:
- Inventory: every device with manufacturer, model, serial, install date, location and condition. Start from the equipment inventory template and the CSV (placeholder download, coming soon).
- Invoices and warranties. A-dec's warranty, for example, is measured from A-dec's invoice date, and products not made by A-dec carry their own manufacturer's warranty (A-dec). Without invoices, warranty status is guesswork.
- Service and maintenance history for chairs, compressors, vacuums, sterilizers and imaging.
- X-ray file: state registration, FDA 2579 reports of assembly (FDA), equipment performance evaluations and shielding documentation.
- Software and licenses: imaging, PMS, sensor drivers, CAD/CAM, with license holder and renewal dates.
- Leases and financing, plus lien releases.
- Credentials: admin access for every system, in the practice's name.
The equipment inventory & appraisal report (free tool, coming soon) will produce this as one report.
What happens to the x-ray registration?
It usually doesn't move to the buyer:
- Minnesota: if a facility is acquired, the new owner must be registered before operating the x-ray equipment; registration and fees aren't transferable. The new registrant must also check that EPEs are current, keep the last EPE for each unit, and keep the prior owner's shielding documentation (Minnesota DOH).
- Texas: certificates can't be transferred without written consent. The agency should be notified within 30 days of an ownership change, and a change in legal entity needs a new registration (Texas DSHS).
- South Carolina: the Facility Registration Approval isn't transferable; acquiring an existing facility needs a new approval and fees (SC DES).
So hand the buyer complete files. Minnesota's rule means they need your shielding and EPE documents to operate legally. See x-ray shielding plans.
What about liens and financed equipment?
If equipment was financed, a lender may have filed a UCC financing statement on it. Once the debt is paid off, UCC § 9-513 requires the secured party, within 20 days after an authenticated demand from the debtor, to send a termination statement or file it (UCC § 9-513). Have your attorney run a lien search under the practice's exact legal name, and request terminations before closing. Leased equipment is different: it belongs to the lessor, so list it separately and keep it out of the purchase price.
What about passwords and software accounts?
They're part of the asset. If the imaging software, Wi-Fi controller or phone carrier is registered to your IT company, the buyer inherits a problem. Use the credential ownership checklist (free tool, coming soon) to confirm each account is in the practice's name before listing. HHS 405(d) recommends small health care organizations keep a technology asset inventory and decommission devices properly (HHS 405(d) HICP); that inventory doubles as your disclosure list. See is your equipment registered to you? and switching dental IT providers.
When should I start?
Before you call a broker. From an MSP's view, collecting invoices, serials and logins takes longer than owners expect, because the records are spread across the dealer, the IT company and the manufacturer portals. A practical order: pull the inventory first, then match invoices to serials, then confirm logins, and leave lien searches to your attorney once a buyer is engaged. If you're buying instead, use this list as your request, and see startup vs buying a dental practice.
Which free tools help with this?
FloorStack Studio (live, free plan) places every device on your floor plan and gives you a device schedule with rooms, ports and cable lengths (FloorStack FAQ).
How FloorStack helps
The equipment inventory & appraisal report (free tool, coming soon) will compile serials, invoices, warranties, condition and owner of record into one buyer-ready report. The free inventory CSV (free download, coming soon) gets the list started. The credential ownership checklist (free tool, coming soon) will confirm every account transfers cleanly. FloorStack is a vendor-neutral dental build-out platform. See the Dental Practice Appraisal hub. Also use FloorStack Studio (live, free plan).
Free tools for this step
- Equipment inventory & appraisal report (free tool, coming soon): build the buyer-ready equipment report.
- Equipment inventory CSV (free download, coming soon): start the inventory.
- Credential ownership checklist (free tool, coming soon): confirm every login and license is in the practice's name.
- Studio (live, free plan): map every device and drop on your floor plan.
Frequently asked questions
Does the x-ray registration transfer to the buyer?
Usually not. Minnesota requires the new owner to register, Texas requires written consent, and South Carolina's approval isn't transferable (Minnesota DOH, Texas DSHS, SC DES).
Who files Form 8594?
Generally both the purchaser and seller (IRS).
Can equipment be allocated more than it's worth?
No. Assets other than goodwill (Class VII) can't be allocated above fair market value (IRS).
Do warranties go with the equipment?
Check each manufacturer. A-dec's runs from its invoice date (A-dec), so the buyer needs the invoices.
How do I clear a lien on paid-off equipment?
Send an authenticated demand; the secured party must respond within 20 days (UCC § 9-513).
What x-ray documents must the buyer keep?
In Minnesota, the last EPE for each unit and the prior owner's shielding documentation (Minnesota DOH).
Sources
- FloorStack: Frequently asked questions
- IRS: Instructions for Form 8594 (PDF)
- UCC § 9-513, Termination statement (Cornell LII)
- Minnesota Department of Health: X-ray registrant change of ownership (PDF)
- Texas DSHS Regulatory Guide 8.2 (PDF)
- SC DES Regulatory Guide B3: Dental Facilities (PDF)
- FDA: Diagnostic X-ray Reports of Assembly (Form 2579)
- A-dec Limited Warranty
- HHS 405(d) HICP Technical Volume 1 (PDF)
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