How is dental practice equipment valued?
Dental practice equipment is valued under USPAP by category, age, condition and the active resale market for each class: operatory chairs and delivery units, CBCT and digital imaging, intraoral scanners and CAD/CAM mills, sterilization, and any lab equipment. Built-ins and the cost to remove and reinstall matter, and technology generation moves value more than cosmetic condition. The right premise follows the purpose, fair market value for a practice sale, a liquidation premise for a loan, and fair market value as of a date for an estate or partnership matter.
By Jared Lukes · CEO & lead appraiser · June 1, 2026
What we appraise in a dental practice
A practice is a collection of equipment markets, and each is valued on its own evidence.
- Operatories: chairs, delivery units, lights, stools and cabinetry per chair.
- Imaging: CBCT, panoramic and intraoral sensors, and the software that runs them.
- Digital workflow: intraoral scanners, CAD/CAM mills and 3D printers.
- Sterilization and infection control: autoclaves, washers and processing equipment.
- Support and lab: compressors, vacuum systems, nitrous, and any in-house lab equipment.
What drives the value
Two practices with the same equipment list can appraise very differently. Technology generation leads: a current intraoral scanner or CBCT holds value, while a unit two generations back sits well below its original cost regardless of how it looks. Age, condition and hours matter, as does whether the imaging and CAD/CAM software conveys and remains supported. Built-ins, cabinetry, plumbing and wiring carry installation cost, and the cost to de-install and re-site equipment bears on what a buyer will actually pay. The active dealer and refurbisher market for each category is where the comparable evidence comes from.
Which premise applies to your situation
The same operatory carries different numbers depending on why you are asking. A practice purchase or sale usually calls for fair market value, often as part of a transition. A loan or SBA file usually calls for a liquidation premise such as orderly liquidation value or net orderly liquidation value. An estate, a partnership buy-in or buy-out, or a divorce calls for fair market value as of a specific date. We confirm the premise before we begin, so the report answers the question your situation actually presents.
Dental work sits inside our healthcare specialty alongside imaging and surgical equipment. See the healthcare and medical equipment appraisal specialty, or, for imaging specifically, medical imaging equipment appraisals.
Common questions
Answers, up front.
How do you value a dental practice's equipment?
A certified appraiser values each category, operatories, imaging, digital workflow, sterilization and support, by age, condition, technology generation and the resale market for that class, under USPAP. Built-ins and the cost to remove and reinstall are accounted for, and the premise is matched to the purpose.
Does CBCT and CAD/CAM software count toward value?
Often, but only what conveys and remains supported. Imaging, CAD/CAM and practice-management software can carry meaningful value, and it may be licensed rather than owned. We confirm what transfers with the equipment before reflecting it in the report.
Is the value for a sale the same as for a loan?
No. A sale usually uses fair market value; a loan or SBA file usually uses a liquidation premise such as OLV or NOLV; an estate or partnership matter uses fair market value as of a specific date. The same equipment carries different values for different purposes.