Investing in a cone beam CT (CBCT) can completely transform the way you diagnose, plan treatment, and communicate with patients. But for many practices, the price of brand-new equipment can feel out of reach. That’s where certified used equipment comes in.
At Global Imaging USA, certified used CBCTs typically cost around $25,000—a fraction of the price of new units that often run $60,000–$115,000. These systems are tested, refurbished, and backed by warranty, so you get the confidence of reliable imaging without the sticker shock. Pair that lower price with the Section 179 tax write-off, and the true cost of ownership becomes even more attractive.
How Section 179 Works for Dentists
Section 179 of the IRS tax code allows businesses to deduct the full purchase price of qualifying equipment in the same year it’s placed in service, rather than spreading out depreciation over several years. The deduction applies to both new and used equipment—as long as it’s “new to you.”
For dentists, that means a certified used CBCT can often be written off immediately, reducing taxable income and lowering the real after-tax cost of the investment.
Breaking Down the Numbers
Let’s look at a simple example. If you purchase a certified used CBCT for $25,000 and your practice is in the 24% tax bracket, Section 179 could provide about $6,000 in tax savings.
That reduces your effective cost to around $19,000 instead of the full $25,000.
Of course, the actual benefit depends on your taxable income, your specific tax bracket, and whether your state follows the federal Section 179 rules. This is why it’s always best to confirm with your CPA before making a purchase.
Here’s a quick visual showing how Section 179 impacts different equipment prices and tax brackets:
(Example: $25,000 CBCT at 24% tax rate ≈ $6,000 in first-year savings.)
Why Certified Used CBCTs Are the Smart Choice
Choosing certified used doesn’t just save you upfront—it makes financial sense across the board:
- Lower investment cost compared to new units.
- Certified pre-owned systems that deliver dependable performance backed by expert service and support.
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Full eligibility for Section 179 write-offs, maximizing your tax savings.
The result is cutting-edge imaging for your practice at a price point that makes sense.
Don’t Wait Until Year-End
To qualify for Section 179, equipment must be purchased and placed in service during the same tax year. That means you’ll want to plan installation ahead of time—don’t wait until the last days of December. Getting your CBCT installed early ensures you can take full advantage of the deduction in this tax year.
Final Thoughts
Section 179 isn’t just an accounting tool—it’s a powerful way for dentists to make smart investments in their practice. When combined with the lower cost of a certified used CBCT, the savings are significant.
At Global Imaging USA, we help practices nationwide find certified CBCT units that fit their clinical and financial goals. If you’re considering an upgrade, now is the time to act and maximize both your tax benefits and your practice’s diagnostic capabilities.