Does Section 179 apply to a refurbished CBCT?

Yes — Section 179 applies to used equipment as long as it's new to your practice. Refurbished CBCT bought from a reputable refurbisher (often with a fresh manufacturer's warranty) qualifies the same as new.

Do I need state shielding approval before install?

Depends on the state. California, Texas, New York, and Florida require shielding plan review for new x-ray installations; lead times vary from 2 weeks to 2 months. Order early in Q4 if Section 179 timing matters.

What's a typical financed monthly payment on $80K?

Tier A rate (7–9%) on a 60-month EFA: roughly $1,580–$1,660/month. Tier B (9–13%): $1,660–$1,820/month.

Equipment · 3D imaging

CBCT (3D Cone-Beam) Financing

Updated May 31, 2026

A cone-beam CT brings ortho, implant, endo, and airway diagnostics in-house. Entry small-FOV (limited to single arch or quadrant) prices around $50K new; mid-range medium-FOV runs $70K–$110K; large-FOV systems suited for orthodontic full-skull and airway analysis hit $120K–$150K+. CPO/refurbished entry units run $35K–$60K. Add $5K–$20K for room shielding evaluation and modification.

Typical cost: $50,000–$150,000

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Cost context

What drives the price spread.

Field of view drives most of the price spread. Small-FOV (5x5 cm, 8x8 cm) suits endo and single-implant planning; large-FOV (16x18 cm, 23x18 cm) is needed for ortho and airway. Add-ons that move price: open-mouth scan, integrated face scan, 3D treatment-planning software bundle. Service contracts typically run 8–12% of equipment cost annually after the first year.

Section 179

Placement-in-service mechanics.

Place in service by 12/31 means: shielding plan approved by your state if required, install complete, calibration acceptance test signed off, and the first scan completed (phantom is fine). For a year-end purchase, work backward: order by mid-November to clear a 4–6 week install window. Order later than that and the scanner ships in Q1.

Structure

Lease vs. finance for this equipment.

Finance (EFA / $1-buyout) almost always beats lease for CBCT. Useful life is 8–10 years; the technology refresh cycle is slow. FMV lease wins only when the practice plans to upgrade in 4–5 years (early adopter, ortho specialty) and wants a known exit price.

ROI

Payback math.

A single referred-out implant case the CBCT helps you keep in-house contributes $1,500–$4,000 of margin. At 2–4 cases/month, the equipment pays its own monthly debt service after Section 179 by month 18–30.

Common manufacturers

What lenders typically finance.

Planmeca ProMax 3D
Carestream CS 8200/9600
Vatech PaX-i3D / Green
Dentsply Sirona Orthophos / Axeos
Acteon X-Mind

Brand-specific financing pages launch in Wave 2.

FAQ

Questions about financing this.

Does Section 179 apply to a refurbished CBCT?: Yes — Section 179 applies to used equipment as long as it's new to your practice. Refurbished CBCT bought from a reputable refurbisher (often with a fresh manufacturer's warranty) qualifies the same as new.
Do I need state shielding approval before install?: Depends on the state. California, Texas, New York, and Florida require shielding plan review for new x-ray installations; lead times vary from 2 weeks to 2 months. Order early in Q4 if Section 179 timing matters.
What's a typical financed monthly payment on $80K?: Tier A rate (7–9%) on a 60-month EFA: roughly $1,580–$1,660/month. Tier B (9–13%): $1,660–$1,820/month.