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Dental Practice Appraisal

What is used dental equipment worth?

By Dimitri LopezLast updated 5 min read

On this page
  1. Key facts
  2. Why isn't there a used dental equipment price list?
  3. Book value by age under one CPA method
  4. What drives value by category?
  5. Does removing equipment lower its value?
  6. How is equipment priced inside a practice sale?
  7. How do I get a defensible number?
  8. Which free tools help with this?
  9. How FloorStack helps
  10. Free tools for this step
  11. Frequently asked questions
  12. Sources

It depends on the standard of value, the category, the age and whether the equipment stays installed. There is no public price list, and asking prices aren't sale prices. As one CPA firm's method, SVA depreciates dental equipment straight-line over 12 years to a salvage value typically 10% of historic cost (SVA). In 2026, get an appraisal for anything material.

This page is general information, not tax or valuation advice.

Key facts

TopicWhat the source saysSource
One CPA method12-year straight-line life; salvage typically 10% of historic cost; appraiser for large equipmentSVA
Book vs marketDental equipment's current value may be lower than book valueDental Economics
In place vs removedASA separates FMV in continued use from FMV removed and liquidation valuesASA
Tax depreciation7-year MACRS (half-year) rates start at 14.29% and 24.49%; tax depreciation isn't market valueIRS Pub 946
Software supportWindows 10 support ended October 14, 2025; Dentrix stopped supporting new installs on Windows 10 after June 30, 2026Microsoft, Dentrix
X-ray reinstallAssemblers report to the purchaser and state agency within 15 days of assemblyFDA

Why isn't there a used dental equipment price list?

Because sales are private, condition varies widely, and most value sits in equipment that stays in an operating practice. The ASA's definitions show why one number can't fit: fair market value in continued use assumes the business supports the value, while orderly and forced liquidation values assume the seller must sell as-is (ASA). The same chair is worth more bolted into a profitable practice than on a pallet. We don't publish resale prices we can't verify.

Book value by age under one CPA method

This table applies SVA's described method (straight-line over 12 years to a 10% salvage value) to show book value as a share of historic cost. It's arithmetic on one firm's method, not a market price (SVA).

Age (years)Book value (% of historic cost)
0100%
285%
470%
655%
840%
1025%
12+10% (salvage)

Market value may land above or below this. Dental Economics notes dental equipment's current value may be lower than book (Dental Economics). Don't confuse it with tax depreciation: 7-year MACRS property under the half-year convention is deducted at 14.29%, 24.49%, 17.49%, 12.49%, 8.93%, 8.92%, 8.93% and 4.46% (IRS Pub 946), and bonus depreciation can write off qualifying property in year one (IRS Topic 704). A fully depreciated chair can still have real value.

What drives value by category?

CategoryBiggest value driversWatch for
Dental chairs and delivery unitsBrand, model generation, upholstery, hydraulics, parts availabilityDiscontinued models, mismatched utility locations
Operatory lights and cabinetryCondition; cabinetry is often custom and hard to moveRemoval damage; may be treated as leasehold improvements
Digital sensors and intraoral camerasDriver and software support, cable wearDrivers that don't support current PMS or OS
Intraoral x-ray, panoramic, CBCTAge, tube condition, software supportReinstall paperwork; state registration
Compressors and vacuum systemsRun hours, service history, capacityOil-lubricated vs. oil-free; sizing for the new space
Sterilizers and ultrasonic cleanersService logs, spore-test historyParts availability
Computers, servers, network gearOperating system and support statusEnd-of-support software; data that must be wiped

Technology loses value fastest. When Microsoft ended Windows 10 support on October 14, 2025 (Microsoft), every workstation that couldn't move to a supported OS lost most of its continued-use value. Practice software follows: Henry Schein One no longer supports installing Dentrix on Windows 10 after June 30, 2026 (Dentrix). Check sensor and PMS compatibility before you count a sensor at full value.

Does removing equipment lower its value?

Usually. Removal, crating, shipping and reinstallation cost money, and the buyer has to fit the item into a different room. That's why ASA distinguishes fair market value removed from value in continued use (ASA). X-ray equipment adds compliance steps: assemblers report to the purchaser and, where applicable, the state radiation agency within 15 days of assembly (FDA), and states set their own registration rules; California, for example, requires registration within 30 days of acquiring a reportable source (17 CCR 30110).

How is equipment priced inside a practice sale?

Most equipment changes hands as part of a whole practice, not piece by piece. In an asset purchase, 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). That allocation affects both sides' taxes, so the equipment figure is negotiated with your CPA, not just looked up. Buyers' attorneys will ask for the equipment list with ages, models and service records during due diligence (Jaffe Law); see equipment due diligence. A clean, dated inventory supports a higher equipment allocation, and a missing one invites a discount.

How do I get a defensible number?

  1. Build a complete inventory with make, model, serial, age and condition; see how to appraise dental equipment.
  2. Gather invoices and service records.
  3. Decide the standard of value (sale in place, removal, liquidation).
  4. Hire a credentialed appraiser for large items, as SVA recommends (SVA).
  5. For chairs specifically, see dental chair depreciation.

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. The device compatibility checker (free tool, coming soon) is planned to check sensors, imaging units and bridges against your practice software.

How FloorStack helps

FloorStack is a dental build-out platform that keeps your equipment data appraisal-ready. The free Equipment inventory & appraisal prep tool (coming soon) will organize category, age, condition and support status. The free Compatibility checker (coming soon) will flag sensors and software that won't carry forward. Floor Stack ($39/mo, billed yearly) tracks serials and warranty dates and flags end-of-life gear (FloorStack). Start with the inventory template (CSV). See the Dental Practice Appraisal hub.

Free tools for this step

Frequently asked questions

Is there a percentage rule for used dental equipment?

No universal one. SVA describes 12-year straight-line to 10% salvage as its method (SVA).

Is fully depreciated equipment worth nothing?

No. Tax depreciation and market value are different (IRS Pub 946).

What loses value fastest?

Computers, sensors and anything tied to software that loses support (Microsoft).

Is equipment worth more if it stays in the practice?

Usually; value in continued use is a different standard from value removed (ASA).

Can I sell a used x-ray unit?

Yes, but reinstallation brings assembler reports and state registration (FDA).

Who can give me an actual value?

A credentialed equipment appraiser or a dental CPA working with one.

Sources

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