Dental Equipment Appraisals

A dental equipment appraisal is an independent, written opinion of value for the equipment in a dental practice or laboratory, prepared by an ASA-accredited equipment appraiser or valuer. Dentists, partners, lenders, attorneys, CPAs, and dental support organizations use these reports for practice transitions, buy-ins, financing, tax filings, and disputes. The report identifies the equipment being valued, the applicable standard, the value definition, and the support behind the value conclusion.

Sencer Appraisal Associates has valued machinery and equipment since 1955. Every dental equipment appraisal report is signed by an Accredited Senior Appraiser of the American Society of Appraisers (ASA) and is compliant with the Uniform Standards of Professional Appraisal Practice (USPAP). For clients reporting under other frameworks, our valuers work to the applicable standard, including U.S. GAAP, International Financial Reporting Standards (IFRS), and International Valuation Standards (IVS).

Need a dental equipment value you can stand behind? Call Sencer Appraisal at 888-473-6237 or use the Request a Proposal form. We’ll walk you through the process and discuss the assets, intended use, timing, and reporting requirements before recommending the appropriate scope of work and providing a proposal with fees and turnaround times.

A dental practice runs on equipment that ranges from the operatory to imaging, sterilization, and the on-site laboratory. Our appraisers and expert associates value the full range of dental and dental-laboratory assets.

Operatory equipment

Dental chairs, delivery units, operatory lights, stools, cabinetry, patient monitoring, compressors, vacuums, and utility systems.

Dental imaging

Intraoral sensors and phosphor plate systems, panoramic and cephalometric units, cone-beam CT (CBCT), handheld and wall-mounted X-ray, imaging workstations, and related accessories.

CAD/CAM and digital dentistry

Intraoral scanners, chairside milling units, laboratory mills, dental 3D printers, sintering and glazing furnaces, design workstations, and scanner-related hardware.

Sterilization and infection control

Autoclaves and cassette sterilizers, ultrasonic cleaners, instrument washers, water treatment, and air treatment systems.

Handpieces, lasers, and small equipment

High and low-speed handpieces, electric handpiece systems, curing lights, ultrasonic scalers, electrosurgery units, soft and hard tissue lasers, and small operatory equipment.

Dental laboratory equipment

Milling machines, furnaces and ovens, model trimmers, articulators, pressing and casting equipment, scanners, 3D printers, and finishing equipment.

We value equipment from manufacturers including Dentsply Sirona, A-dec, Planmeca, Midmark, 3Shape, Carestream Dental, Ivoclar, Tuttnauer, Dexis, Amann Girrbach, Medit, SciCan, DentalEZ, Vatech, VITA, Formlabs, W&H, and Whip Mix. If your equipment is not listed here, contact us. We are glad to talk through your specific assets. Dental equipment is one part of our medical equipment appraisal practice, which also covers hospital, imaging, surgical, optometry, and clinical laboratory equipment.

A dental practice valuation and a dental equipment appraisal answer different questions. A practice valuation estimates the worth of the going concern, including equipment, but also valuing goodwill, patient records, cash flow, and lease-related factors. A dental equipment appraisal isolates the tangible equipment and furnishings and assigns a supportable value to those assets alone.

This distinction matters in a practice sale, partnership buy-in or buy-out, lending engagement, purchase price allocation, estate, divorce, or dispute. We provide the focused equipment value and work alongside the broker, CPA, attorney, or practice valuation professional handling the broader transaction.

• Practice sales, purchases, and transitions. Buyers, sellers, brokers, and lenders rely on equipment values during due diligence.
• Partnership buy-ins and buy-outs. Associates buying in and partners being bought out may need a fair value for hard assets, separate from goodwill.
• Financing and collateral loans. Acquisition loans, equipment financing, and SBA-backed lending may require a supportable collateral value.
• Estate and gift taxes. A qualified appraisal may be needed when a practice owner’s estate is settled or interests are transferred.
• Divorce and litigation. A third-party opinion of value provides a documented figure for counsel, parties, and courts, and can be supported by expert witness testimony when required.
• Insurance. Replacement cost and actual cash value appraisals support coverage review and loss claims.
• Shareholder disputes and buyouts. California Corporations Code Section 2000 and Delaware General Corporation Law Section 262 are examples of statutes that can require fair value analysis in particular disputes.
• Bankruptcy, restructuring, and asset disposition. Trustees, secured creditors, and counsel may need equipment values for plan confirmation, claim treatment, liquidation analysis, or asset sales.
• Property tax and ad valorem appeals. An equipment appraisal can support an appeal by documenting the relevant market value for the tax year.
• Financial reporting and purchase price allocations. Applicable frameworks may include Accounting Standards Codification 805, Business Combinations (ASC 805); Accounting Standards Codification 820, Fair Value Measurements (ASC 820); and Accounting Standards Codification 360, Property, Plant, and Equipment (ASC 360) under U.S. generally accepted accounting principles (U.S. GAAP); International Financial Reporting Standard 3, Business Combinations (IFRS 3), and International Accounting Standard 36, Impairment of Assets (IAS 36) under IFRS; and Internal Revenue Code Section 1060 (IRC §1060) for U.S. federal tax filings.

A dealer trade-in figure or supplier quote can be a useful market reference, but it is not an independent opinion of value prepared for a defined intended use. Dental equipment also holds value unevenly. A cone-beam CT system or CAD/CAM platform can have a very different market profile from a chair, autoclave, or compressor.

An accredited appraisal closes that gap through careful research, inspection, or detailed asset review, and the appraiser’s judgment about condition, age, remaining useful life, and the market for that specific asset. The result is a value that reflects the actual equipment in front of you, not a generic make-and-model average.

We match the engagement to your assets and the purpose of the report.

• Desktop appraisal: Dental equipment is often well documented through asset lists, make and model data, serial numbers, photos, and service records. Many dental equipment valuations can be completed remotely when the available documentation supports the assignment. The client provides an asset list and supporting records, and our appraisers complete the valuation from our offices. This option can reduce costs, and it suits financial reporting, preliminary planning, and many transactions.
• Field appraisal: An appraiser or expert associate inspects the practice in person. A field appraisal is often appropriate for litigation, larger practices or group offices, high-value equipment, complex ownership questions, or assignments requiring stronger inspection support.

We report the definition of value called for by the assignment. That may be fair market value, fair market value in-use, orderly liquidation value, forced liquidation value, fair value, or another defined basis of value.

• ASA accreditation on every report. Each appraisal is signed by an Accredited Senior Appraiser of the American Society of Appraisers (ASA). The firm is led by Matthew Edelstein, ASA, a long-time ASA chapter officer with ASA’s Healthcare Valuation Program credential, and Garrett Schwartz, FASA, CEA, a past International President of ASA. Both have years of experience valuing healthcare and dental equipment.
• Seventy years of appraisal practice. Founded in 1955, Sencer Appraisal has corporate offices in Chadds Ford, Pennsylvania, and Oakland, California, supported by a national network of expert associates.
• Reports built for the intended purpose. We prepare reports for hospitals, dentists, lenders, tax authorities, courts, insurers, auditors, trustees, and business owners, with USPAP compliance for U.S. engagements and IVS alignment or other applicable standards. Our valuations are scoped to the assignment, including IRS and U.S. GAAP guidelines, International Financial Reporting Standards, International Valuation Standards, and U.S. Small Business Administration requirements when applicable.
• Independence. We don’t auction, sell, or broker equipment, and we hold no financial interest in the equipment we appraise, so our opinion of value is fair and unbiased.

Common questions about dental and dental-laboratory equipment appraisals.

Prepared by Matthew Edelstein, ASA (Chadds Ford office) and Garrett Schwartz, FASA, CEA (Oakland office), principals of Sencer Appraisal Associates.