goetze advantage. - Writing, editing, communications consulting
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goetze advantage. - Writing, editing, communications consulting
dv nt ge 2007 v v v Equipping high performance practices timeless dentistry Dental practice employs tried-and-true methods making an upgrade Incorporating new technology successfully into your practice blueprint for success Designing innovative office spaces step by step Budgeting for new equipment PREFERENCE THE Access and Comfort The new A-dec 500™ chair is specifically designed to optimize access and maximize comfort. So for the first time, you can have a chair that makes no compromises between patient and practice. • • • • • • I C C™ 4 PHASE STERILIZATION SYSTEM Ultra-thin, flexible backrest Unique, slim-profile gliding headrest Comfortable, pressure-mapped upholstery Smooth and quiet chair motion Rotating, multi-position armrests Seamless or sewn upholstery Efficient Sterilization Preference ICC is more than just a “center.” It’s a complete system designed to closely follow the phases of sterilization as recommended by the Centers for Disease Control (CDC). As a result, related steps are grouped together, simplifying and streamlining the entire process. Preference ICC also offers a large selection of modules, options, and colors. So whether you’re looking for a small make-ready cabinet or a complete, centralized sterilization room, you can create an efficient, streamlined system that’s specifically made to integrate with your practice. • Process-based design for a consistent, intuitive sterilization protocol and simplified training • 17 Standard laminate and 16 solid surface countertop choices to match existing Preference® cabinetry or your existing color scheme • Heavy-duty hardware and surfaces to maximize long-term value • Hands-free drawers, doors, faucet, and a motion-activated soap dispenser to minimize risk of cross contamination www.a-dec.com For more information on the A-dec 500 product line, contact your [dealer name] representative today. For more information on Preference ICC, contact your [dealer name] representative today. Dealer Special or800.692.0804 Other Reference Goetze Dental Dealer Special or 800.692.0804 Other Reference Goetze Dental ©2004 A-dec Inc. All rights reserved. www.a-dec.com ©2006 A-decTM Inc. All rights reserved. Dynamic Duo I n t r o d u c i n g A-DEC 500. Synergizing Ergonomics. TM Unique track-mount for maximum flexibility in Cut precise preps more powerfully than a locomotive. monitor positioning Finish restorations faster than a speeding bullet. And perform endo in a single bound. Sounds far-fetched. Yet with two incredibly dynamic electric motors completely integrated into the delivery system, you can now feel more like a superhero. And it’s only possible with A-dec. To find out more, contact your local A-dec dealer, visit www.a-dec.com, or call 1.800.547.1883 today. Sturdy, round worksurface with enough room to hold precisely what you need A-DEC 500 Productivity at 12 O’Clock ® Worksurface and instrument holders that rotate and pivot for practically unlimited positioning Better positioning is paramount to productive dentistry, no matter what delivery style you choose. Which is why we created A-dec 500 at 12 o’clock. In addition to a round, rotating, and height-adjustable worksurface, A-dec 500 features pivoting instrument holders that position virtually anywhere around the worksurface—which means better visibility, less stretching, and reduced motion A-dec 532 delivery system with deluxe touchpad and two factory-installed A-dec/W&H EA-51LT electric motors www.a-dec.com Goetze Dental 800.692.0804 www.goetzedental.com For more on A-dec 500, for you and your assistant. Add the ability to contact your authorized seamlessly integrate electric motors, intraoral A-dec dealer, visit cameras, as well as other small equipment, and a-dec.com, or call contact Goetze Dental, or you have a completely flexible system that offers 1-800-547-1883 today. call 800.692.0804 today. better ergonomics and efficiency than any other For more on A-dec 500, 12 o’clock delivery solution available today. ©2006 A-dec® Inc. All rights reserved. ©2005 A-dec Inc. All rights reserved. www.a-dec.com Welcome to the Goetze Follow the Leader... Advantage. When you love what you do, you’re always looking to do it better. It could be improving your skills, following trends, applying new technology equipment or implementing new services. That’s how we feel about our business — and yours, and it’s exactly our vision for Goetze Advantage: Equipping High Performance Practices. Indeed, education fits perfectly in Goetze Dental’s mission, and Goetze Advantage intends to live up to that mission in new ways. We hope your entire office will take away new information, learn about other successful practices and offer ideas you can put into action immediately. Long-time customers of Goetze Dental know they can count on us to understand their goals. We pay attention so we can deliver products and services exactly the way you want. If we’re just starting to work together, we hope you’re experiencing the same win-win relationships we work hard to establish and maintain. For us to truly be a different kind of dental supplier, we must do far more than deliver equipment and replenish supplies. We must serve your entire office, doing everything we can to help you make your practice everything you want it to be. From the Leader in Diode Lasers, introducing the Odyssey Navigator the world’s first truly portable soft tissue laser. ® • • • • • • • Ergonomic handpiece features an arc design to rest comfortably in your hand Pre-cleaved, procedure-specific unidose tips makes preparation fast and easy Battery operated for ultimate portability in the operatory Intuitive touch screen design for easy activation Over 30 pre-set clinical procedures installed Wireless foot control 810 nm wavelength - The Proven Diode Technology ™ O D Y S S E Y® Navigator 3 W AT T D I O D E L A S E R TM Founded on core principles of Integrity, Customer Service, Excellence and Innovation, Goetze Dental continues its proud heritage of being a leader in shaping the direction of the dental supply industry. Goetze Dental focuses on the Midwest region. Goetze Dental’s corporate headquarters is a 45,000-squarefoot distribution facility centrally located in Kansas City, Missouri. 800.692.0804 www.goetzedental.com We’ll be listening closely for topics and trends you want to read about, information you want to learn and people you want to meet. Consider this an open invitation to tell us what’s on your mind so we can deliver a Goetze Advantage that gives you the advantages you want. Enjoy this brand new Goetze Advantage! Don Brunker Owner Goetze Dental 100% CUSTOMER SATISFACTION GUARANTEED! www.ivoclarvivadent.us Call toll free atDental 1-800-533-6825 in the U.S., or 1-800-263-8182 in Canada callusGoetze at 800.692.0804 © 2007 Ivoclar Vivadent, Inc. Odyssey and Navigator are trademarks of Ivoclar Vivadent. Goetze Dental 2007 | Shift into high gear Contents 27 KaVo ELECTROtorque 44 · (ET TLC) Torque control and auto reverse electric motor for endo procedures · Smooth & concentric cutting for faster, high quality preparations · Quieter, improved patient experience · Best in class warranty and quality that you expect from KaVo 20 KaVo GENTLEpower Handpiece Attachments 08 Goetze Staff Meet the Goetze Dental Equipment Team. · Shortest head with bur inserted · Quiet and vibration free · Unsurpassed intra-oral access 10 Growing a new practice The management side of the dental discipline. 16 Budgeting for new equipment Effective planning strategies for building a budget. 20 By Design Stylish looks and a warm welcome in a new office space. ELECTROtorque TLC ELECTROtorque plus Put the ultimate dental experience in your hands today! Call 1-888-ASK-KAVO or visit www.kavousa.com for complete Call Goetze Dental at 800.692.0804 for more details! details. 27 Spotlight: technology 28 Embracing new technology Adding high-tech equipment to your practice. 30 Demystifying cone beam 3-D imaging One scan gives the big picture. 36 Lasers in Dentistry New techniques and philosophies benefit patients. 42 Using tax dollars to aid your equipment purchase Benefits of knowing how taxes impact your practice purchases. 44 Arias and Archaeology Life outside the office. ©2007 KaVo Dental Corporation Goetze Dental 2007 | expert® DC goetze staff NEW from Gendex! Goetze Dental is a proud team of dedicated dental professionals committed to Gary Lewis 32 years | Vice President Equipment Dennis Thome 23 years | Wichita Equipment Specialist Brett Drea 10 years | Des Moines Equipment Specialist Mike McKim 31 years | Kansas City Equipment Specialist Dave Dougherty 31 years | Omaha Equipment Specialist Matt Gross 3 years | Kansas City Equipment Specialist Dennis Dalton 32 years | St. Louis Equipment Specialist Jay McConnell 18 years | Denver Equipment Specialist Chris Wilhoit 34 years | Springfield Equipment Specialist Inga Paul 10 years | Senior Interior Designer ©2007 Gendex Dental Systems, 906.8527/05.07Rev0 delivery of excellence in service to our many valued dental customers. All Goetze Dental locations are fully staffed by factory trained service technicians. Goetze Dental radio-dispatched service vans are fully stocked with a complete parts inventory to facilitate quick repair of your malfunctioning equipment. Goetze Technology Bryan Creason Director Technology Division Troy Bearden Technical Sales Representative Monica Schafer Software Trainer Ben Poese Technology Inventory Specialist | Goetze Advantage Kansas City Integrations Technicians Trevor Kelley John McCarter Bobby Wrisinger St. Louis Integration Technicians Nick Nichols Jim Mayer Goetze Dental Integration Technicians have the following technical qualifications: Microsoft Certified System Engineers (MSCE) Microsoft Certified Professionals Server 2003 Certification A+ Certification Network + Certification Springfield Integration Technician Michael Bennett The Next Generation Intraoral X-ray System Has Arrived! Omaha Integration Technician Bryan Smith Denver Integration Technician Mike Phillips Attended the following factory and software integration training programs: Air Techniques Gendex peb Planmeca Sirona Gendex expert DC combines the legacy of dependability with the latest advances in electronic technology. This new direct current powerhouse delivers strong benefits for your practice: shorter exposures, reduced radiation, and truly consistent image quality. Its industry-leading focal spot of 0.4 mm creates significantly sharper images than other intraorals, regardless if you operate with digital sensors, PSP, or film. Panoramic X-ray Systems . Intraoral X-ray Systems Digital Intraoral Sensors Digital X-ray Phosphor Plates Intraoral Cameras Imaging Software Leading technology and daily dependability — the legendary Gendex reputation continues with the expert DC. Gendex Dental Systems www.goetzedental.com www.gendex.com Goetze Dental 1-888-275-5286 800.692.0804 Call toll-free: Imaging Excellence Since 1893 growing It’s a long way from the courtroom to the dentist’s office. But it’s the path chosen by Ric Crowder, jd and dds. He graduated from dental school a little more than a year ago and opened a practice in Lenexa, Kansas. A former medical malpractice defense attorney, he found himself increasingly drawn to a very different health care career: family dentistry. “It’s in my blood,” he says. His dad is an orthodontist, his grandfather a general practice dentist. “I want to feel passionate about my work. Helping people and building relationships with them is very important to me. I not only grew up around dentists, I saw successful businesses, too.” A year into his new career, Dr. Crowder makes business decisions based on the kind of practice he wants to build: “Timeless Dentistry for All Generations.” A thoughtful list of values reflects the role of technology in oral health, his intention to make the experience as comfortable as possible and his desire to act globally, a new practice Dr Ric Crowder’s mission and values provide the foundation for his business operations. 10 | Goetze Advantage Managing money, fees and insurance Every dentist knows start-up costs can be staggering. In addition to managing debt, Dr. Crowder experiences learning curves, such as managing cash flow. It can be several weeks from treatment to insurance reimbursements. His perspective balances short-term cash flow with long-term profitability as they build a base of loyal, satisfied and healthy patients. The practice doesn’t have a hygienist on staff right now, so he performs that task. “I get to spend lots of time with my patients,” he says. “It’s a great way to establish initial relationships. As apart is our focus. We focus on our patients even before we meet them. I try to call every new patient before they ever come into the office,” he says. Every question he asks himself regarding building the business is directly related to the impact the decision will have on patient relationships. Managing cash flow and building a patient base involves cost/benefit decisions about insurance. “I had to decide early on whether to grow my practice primarily by volume or through repeat business and referrals,” says Dr. Crowder. He researched options, looking for insurance reimbursement rates closer to his fees and demograph- “I try to call every new patient before they ever come into the office.” supporting dental mission and outreach efforts. His focus is linking mission and values to business decisions that ultimately will help Dr. Crowder run his practice in ways that will “provide a remarkable dental experience.” the practice grows, it will make sense to hire a hygienist so I can do other higher-fee procedures and maintain patient relationships.” He’ll make decisions about staffing that relate both to patient care and to profitability. “One thing that sets us ics that matched his market. He talked with other dentists, looking for best practices and mistakes to avoid. “You don’t know what you don’t know,” he says. Ultimately, he knew he would rather see fewer patients over the short term Goetze Dental 2007 | 11 than sign up with multiple plans simply to attract higher numbers of patients through the door right away. He decided to adopt an approach of providing individualized care and building the kind of relationships that build loyalty and encourage referrals to new patients. He acknowledges that this strategy may not always be the fastest way to fill an appointment book at first, but he is confident it’s the right approach for his Relaxed but professional atmosphere Creating the right atmosphere has been another important opportunity to link business decisions to patient care. Overall, he wanted to create an office that is relaxed but professional. Recognizing that most people don’t relish a visit to the dentist, Dr. Crowder made an investment in specialized one-onone training in customer service and a welcoming office space with the right mix of technology. build his practice over the long term. “This technology reduces radiation exposure required to diagnose dental pathologies,” he says. Similarly, he does not purchase technology for technology’s sake or, as he puts it, to “show off.” He truly means it when he talks about “timeless dentistry,” noting that some 50-year-old treatments are just as viable today. For example there are times an amalgam filling or gold crown is the best I look for equipment that makes people physically more comfortable, speeds up the process or saves them from hearing the drill or other noise. practice long term. He decided to sign on as a preferred provider with just two insurance carriers that match his business approach. 12 | Goetze Advantage For Dr. Crowder, the decision to purchase digital radiography equipment rather than traditional dental x-ray equipment reflects his desire to treatment option. This tried and true material may, at times, be better for the patient than the latest nano-hybrid composite resin or porcelain crown. “I selected equipment and technology with the patient in mind,” he says. “I look for equipment that makes people physically more comfortable, speeds up the process or saves them from hearing the drill or other noise.” For example, there are tv monitors in the patient’s line of sight. From Oprah or cnn, to the Food Network or espn, every patient can find something to watch. floor space in terms of what would physically fit the space. I’m a ‘book There are decisions about equipment, and there are decisions about the lookand-feel of the office, too. It’s all part of the package when patients come to the dentist’s office. “Goetze was a huge help,” says Dr. Crowder. And not just deciding what equipment to install and supplies to stock. “Inga did the design and worked with Mike to analyze the guy’ — I like how-to information. They provided a start-up checklist and even steered me away from some purchases.” In addition to the specialized dentrix package, they also use QuickBooks® for “One of our biggest lifesavers has been going paperless.” Operations and management The team at Crowder Family Dentistry also includes administrative staff Kristie and Holly. “We are fortunate to have these two great people,” he says. They care about growing this practice in ways that match the mission and values. The Web and software tools are essential tools for the office’s day-to-day operations and financial management. “One of the biggest lifesavers has been going paperless,” Dr. Crowder says. “We don’t keep any paper in the office.” Patients save time, too, by filling out paperwork and submitting appointment requests online. The office also uses a practice management system from dentrix®. It supports scheduling, accounting tasks (including billing, payment plans), and automatic claim filing. They save time because tasks are built into a single system and the software generates reports to track marketing efforts and practice stats. bookkeeping. It maintains their books, generates various financial reports and reminds them to file tax reports. Right now, Dr. Crowder says traditional measurements and financial statements aren’t influencing management practices much. “As we grow, profit and loss statements will become more important, and we’ve put the systems in place.” Acknowledging that his legal background may have helped with initial negotiations and contracts, Dr. Crowder quickly and enthusiastically credits the business savvy of another doctor in the family: his wife, Susan Crowder, dvm. “She has business experience and insights that I simply don’t have. She encourages me to look at long-term business growth.” Overall financial goals include reducing debt load and, of course, bringing home a nicer paycheck. “We’ll just keep learning, looking at how we adjust our fees, our scheduling tasks, and how we keep our energy up for the long-term so our business success is not dependent on insurance but on delivering outstanding care to loyal, satisfied patients.” Goetze Dental 2007 | 13 www.goetzedental.com www.goetzedental.com STEP3 DETERMINE THE NEW PRODUCTION GOAL You are now ready to determine your new projected 12-month production goal. Before you do this, you must decide on a realistic collection percentage goal. You should assume you will collect 98 percent of your production. This is a goal you should expect to achieve. STEP4 DETERMINE WORK DAYS Now determine how many days you will work during the year. Consider holidays, vacations, continuing education and flex/bonus days. Determine doctor days as well as hygiene days. STEP5 ESTABLISH HYGIENE PRODUCTION GOALS Hygiene production goals are determined prior to the doctor’s goals because the hygiene production mix and number of patients seen per day are more predictable. written by debbie castagna & virginia moore Need new equipment but can’t seem to fit it in the budget? It’s a common dilemma. If your practice needs new equipment but the money isn’t there at the time you need it, you need to budget. Here are seven easy steps to help you understand your financial picture. STEP1 ANALYZE YOUR PROFIT & LOSS STATEMENT In order to successfully control overhead and work within a budget, you must first have an accurate assessment of what overhead includes. It includes business expenses. It does not include personal expenses. Personal expenses are considered part of doctor compensation. Actual overhead is determined by comparing business expenses (i.e., overhead) to what you produce, not what you collect. Once you have determined your actual expenses, calculate your overhead percentage by dividing expenses into pro- 16 | Goetze Advantage duction. In general, your overhead should fall within the 45 percent to 65 percent range to be considered healthy. STEP2 FORECAST THE COMING YEAR’S EXPENSES Armed with your current overhead, you are now ready to forecast expenses for the coming 12 months. Categorize each expense as fixed or variable. Fixed expenses remain the same regardless of production (i.e., rent or medical premiums). New equipment is a fixed expense – budget for it. Variable expenses fluctuate according to production (i.e., lab and dental supplies). To begin this calculation: determine the hygiene daily (or hourly) production average for the last 12 months. In this example, we are using $900 per day as our 12-month average. Use this number to determine reasonable average monthly and yearly hygiene production goals for the coming year. Using $900 per day as your goal for the coming 12 months, create a realistic day in the hygiene department to help you achieve that goal. Include all common procedures: prophys, scaling and root planing, perio maintenance, fluoride, periodic exams, bxw, fmx/Pano, retail products, sealants. Estimate the average number of procedures per day for each category and assign a daily value to each. List other procedures individually, then total month-by-month and for the year. STEP6 DOCTOR PRODUCTION FORECAST WORKSHEET You are now ready to determine the doctor production goal, using this formula: • total office production goal: (from Step 3) • minus total annual hygiene goal (from Step 5) • equals doctor’s needed production Review your figure and determine if it is reasonable and achievable. Begin by determining the doctor’s average daily production for the last 12 months. If the amount needed to reach the new daily production goal is not realistic based on the previous year’s production and any changes you anticipate for the coming year, consider the following: • Decrease expenses • Raise fees • Work additional days STEP7 ACTION PLAN FOR NEXT YEAR To support the achievement of your goals, create an action plan worksheet to list and keep track of to-do items. Keep it simple. Your worksheet only needs to contain the following information: • Who? • What? • By When? Use this simple seven-step process and see how easy it can be to plan your way to success and profitability, and to finally have the money available to buy those things – like new equipment – you really want and need. Debbie Castagna is co-founder of The Practice Source, a provider of management consulting services as well as books and e-books. She is president-elect of the Academy of Dental Management Consultants. After the hygiene goals are established and the calculation for the annual hygiene production is complete, subtract that from the total production needed. That number is the starting point for determining the doctor’s production goal. Virginia Moore is one of the industry’s most experienced and accomplished consultants, speakers and authors. She is co-founder of The Practice Source and is a past president of the prestigious Academy of Dental Management Consultants. Goetze Dental 2007 | 17 The Next Genera tion of dent al e qu i p m e n t by D e n t a l E Z ®. When image is everything, Sirona digital is picture perfect every time. Dual Access Work Station Team Work Station Assistant’s Work Station The J/V-Generation® Chair NEW NextGen™ Carts! NextGen™ Work Stations by DentalEZ® provide easy access to everything you need for an efficient and comfortable work station. The J/V-Generation® Chair, with the exclusive independent seat tilt, allows for patient control and comfort and provides direct access to the oral cavity without reaching or twisting. FREE Ultraleather TM Upgrade with purchase of J/V-Generation Chair! ® 866-DTE-INFO www.dentalez.com Call Goetze Dental at 800.692.0804 for more information. Welcome to the Sirona digital office. Treatment Centers Instruments Imaging Your practice’s image is dependent on quality care and a positive patient experience. With Sirona digital X-ray, you can count on razor sharp images every time for clear, consistent diagnoses. Sirona’s enhancement features deliver significantly improved diagnostic information when compared with conventional X-rays, whether you’re using the SIDEXIS IO-2 Intraoral Sensors or the ORTHOPHOS XG family of panoramic products. Add to that the lower radiation exposure, optimized patient communication and ease of use of the SIDEXIS imaging software, and you’ll have plenty of reasons to smile. Sirona digital imaging – Advanced technology that’s easy to use. www.sirona.com - 800-659-5977 T h 800.692.0804 e D e| www.goetzedental.com n t a l C o Goetze Dental m p a n y by design This dentist’s new office integrates stylish looks and a warm welcome. Goetze Dental 2007 | 21 Hip. You could use other words to describe the office of pediatric dentist Kurt Aarons, DDS — colorful, welcoming, warm, open, functional, brand-spanking-new — but hip may trump them all. “I wanted the office to be kid-friendly, but not childish,” he says. Dr. Aarons’ patients range in age from young toddlers to older teens. He achieved that vision. Full of natural light, the reception area is as stylish as it is comfortable and welcoming. The palette features warm colors — a sophisticated take on primary colors — with texture, contemporary artwork, comfortable seating in the reception area and oversize windows. Murano glass pendant lights accent the reception desk. Throughout the office, sleek euro-style cabinetry provides efficient storage. A large saltwater aquarium bubbles quietly across the room from the front door, and the kids head straight for it — “Nemo!” The entire look is so engaging that “the fish guy” even took note, stocking the tank with blue tangs, orange-striped clown fish and others that complement the décor. Goals and vision When he bought into a practice as a new dentist several years ago, Dr. Aarons occupied a 1,600 square-foot space. Since then the practice outgrew the space and it became dated. The older building also posed problems of its own. As he considered a new office, Dr. Aarons had three primary goals: Functional layout Patients’ and parents’ comfort More space He realized those goals with the help of a team that included a commercial realtor-developer (a long-time friend), an architect (another long-time friend), a contract furnishings rep — who happens to be his wife, Liz, and the Goetze Dental team. Functionally, the new office layout streamlines the way they work. “Most offices use the same door coming and going into the clinic area. Our layout is a loop.” Patients enter the clinical area on one side of the reception desk. The four hygienist chairs sit in a handsome, open, yet private, area. Two operatory rooms are around the corner, across the hall from lab and storage space. Then it’s one swing around the corner where patients check out on the other side of the reception desk. The clinical area is about as comfortable as you could get in a dentist’s office. The spaces use the same large windows as the waiting room and incorporate a more subdued, though still warm, color scheme. Flat-screen tvs with dvd players in the operatories help distract young patients. “I not only needed more space overall, I wanted more storage. And I didn’t want to be cramped,” says Dr. Aarons. The spacious new office includes a break room with lockers for the sevenperson staff, a consultation room and Dr. Aarons’ personal office. The process While he had a vision for the look and feel of a new office, getting here wasn’t so clear-cut. He wanted the same 22 | Goetze Advantage Planning a new office or renovating your existing space? Based on his recent experience, Dr. Aarons offers some words of advice. • Look at other offices with your architect before you get too far along, and ask questions. They deliberated over wood floors vs. carpet, discussed colors, studied layouts and noted what might work (or not) for the new office. • Hire an architect and designer who have experience working with dental practices. They understand details like electrical outlet placement in relation to equipment. They understand power requirements to support all the equipment. • Take a team approach. Make sure you click with your architect and designer. Involve a realtor or developer if you are changing locales. Pick the brains of your staff and consider what they need in terms of space and amenities. • Consider everyone in the office: Patients, parents, staff — even the dentist! Goetze Dental 2007 | 23 Inga and Mike worked closely to make sure that the space and equipment matched ... and consulted with Dr. Aarons at every step. locale, just off Kansas City’s Country Club Plaza, ample, easy parking and access, more space and the right cost. Dr. Aarons and his realtor/developer looked at many different spaces over five years. He considered moving to existing office buildings, renovating an existing dental practice and building new. He eventually found a suitable lot and brought the architect onboard. Soon after, Goetze Dental joined the team. “I’ve worked with them for years, so there was no question who would be involved in planning the new office.” Inga Paul, Goetze’s professional, degreed interior designer, met with Dr. Aarons and the architect. Next, she designed the space to match Dr. Aaron’s goals and needs. In addition to laying out the office floor plan, she specified structural requirements along with the plumbing, power requirements and electrical details to support radiology equipment, lighting and the computer network. Goetze Dental customers can take advantage of these professional office planning and design services at no extra cost. Bonus: The Goetze team stays with you throughout the process, from design through construction, equipment installation and start-up. Mike McKim, an equipment specialist with Goetze Dental, worked with Dr. Aarons to recommend equipment, Overall, Goetze’s Brian Lumbard was the point person who coordinated everything, from equipment sales to installation, demos and training. He facilitated communication between all the parties and visited the site at critical milestones. “Goetze was there when the concrete foundation was poured and the plumbing hook-ups put in place,” Dr. Aarons recalls. “They were there way before equipment arrived, even before we broke ground.” Technology component His new office presented a timely opportunity to transition from traditional x-ray imaging to digital radiography. His practice has a long-running relationship with Goetze for dental equipment and supplies, but the full scope of the company’s technology services was new to him. “Goetze completely took care of the technology side,” says Dr. Aarons. “I was impressed.” Goetze supplied all hardware and software and supervised or performed every task related to the office network, from cat-5 cable installation to training. The system integration included hardware, software and computers at all six chairs and elsewhere in the office. They integrated the software for the new digital radiography equipment with the patient management system for charts and scheduling. Goetze also provided staff training on software and hardware. Other than one recently-purchased operatory chair, everything in the office is brand new. furnishings and cabinetry and prepare quotes. Other than one recently-purchased operatory chair, everything in the office is brand new. The end product Far from a linear process, with handoffs from one person to the next, it was a collaborative process. Inga and Mike worked closely to make sure that the space and equipment matched, they coordinated with the architect as necessary and consulted with Dr. Aarons at every step. “And I like it, too! I’m here every day, so I need to enjoy the way my office looks and functions.” Dr. Aarons looks around, adding a final note of satisfaction: The new office is beautiful, comfortable, functional and spacious. The fish look good, too. Goetze Dental 2007 | 25 e bl la G IN ! R ar AT EA Ye BR TH Y fers he LE 5 Of ut T CE R 3 cial ugho e ro OU Sp Th ai Av advantage: Technology Patients must have cheered novocaine at the turn of the century as the greatest technological breakthrough in dentistry. Increase Your Case Acceptance with Integrated Software Solutions Empowering your staff to do more with the function of simplicity. Obviously a lot has changed. Practicing dentistry today involves many possibilities to incorporate technology. Scientific progress and r&d bring new techniques and equipment that use digital and laser technology. On the business side, many offices are easing out paper in favor of practice management software that integrates patient information, charts and images, scheduling, billing, insurance and more. The best technology makes it possible to provide dental care more effectively and efficiently with greater comfort for patients and better outcomes. Done well, it all works seamlessly. Our new division, Goetze Technology, is here to help your office keep pace with technology changes in the dental field. Our team guides your office in choosing the most appropriate equipment and software solutions for your office, along with providing outstanding service and training. “When you work as closely with dentists as we do, for as long as we have, you’re tuned into the ways their practices are changing and you can match that up with technological advances to help them in their practice,” says Bryan Creason, technology manager for Goetze Dental. “We’re here to help you put the right technology to work for the way you practice.” Take a closer look at the way technology can enhance your practice and serve your patients. Goetze Dental 800.692.0804 | www.goetzedental.com 1.800.328.2925 or visit www.xldent.com 279 North Medina Street • P.O. Box 1000 • Loretto, MN 55357-1000 Goetze Dental 2007 | 27 something that might not have long-term viability. Today, I can tell you confidently the time to implement technology in your practice is now. Dental technologies have passed from interesting concepts to must-have devices and applications. Whether it is digital or cone beam radiography, practice management software, lasers, or any other high tech item, the current list of dental technologies is definitely ready for prime time. monitor and a second monitor is available for the patient. • Begin digital charting. Moving your charting from paper to digital may seem a daunting task, but it’s easier than you might think. The efficiency of digital charting and treatment notes will save you hours of time. • Incorporate imaging. Using digital radiography and intraoral cameras allows the doctor to efficiently provide and document treatment. ... a better informed public is seeking predictable, high quality, high tech health care. new technology written by John Flucke, dds We live in a digital world. It’s difficult to deny that the continuing progress of information convergence is making our lives easier and more efficient. Would any of us want to go back to a time when we had to wait in line at the gas station counter or search for a pay phone? The same is very true for the practice of dentistry. Just a few years ago, people would frequently ask if I thought this whole technology thing would really catch on. We dentists are a conservative bunch. No one wanted to invest precious resources on 28 | Goetze Advantage Why is now a great time to move your practice into the digital realm? At the ada Annual Session this past October, u.s. Health and Human Services Secretary Michael O. Leavitt spoke about the changes that need to be implemented to improve the u.s. health care system. Four of the points he mentioned were: • Electronic connectivity. • Independent assessment of the care a patient receives based on standards that medical specialists in the field have established. • Information on cost that is understandable and is comparable. • Competition. The electronic connectivity Leavitt alluded to will require a digital patient record complete with some form of digital radiography. This will allow any dental office to send or receive electronic records seamlessly. Putting the proper infrastructure in place now means fewer struggles later. If you are considering incorporating technology into your practice, I make the following recommendations: • Find a knowledgeable source for technology in your practice. This should be as easy as calling your dental supply vendor. • Build the infrastructure. Use wired ethernet cabling whenever possible. • Start with the hardware. Put computers where you need them, especially the operatories. If possible, use a dual video system where the doctor and assistant have one • At this point you can begin incorporating other items such as lasers. Technology has many benefits for the dental office. Even as simple a change as computerized scheduling can provide amazing benefits in staff efficiency and patient perceptions. As you begin to embrace and expand your use of technology, you’ll begin to wonder how you managed to practice without it. So my best advice to you is to embrace the digital revolution … and do it now. Sit down with your sales representative and see how today’s state-of-the-art equipment and software can make incredible changes in your practice and your bottom line. The world is digital and a better informed public is seeking predictable, high quality, high tech health care. The question is no longer if technology is an option, the question is when will you incorporate it. The right plan begins with the end in mind. Set goals, get help from experts and make the commitment. You’ll find that the destination is well worth the journey. Dr. John Flucke is a general dentist in private practice in Lee’s Summit, Missouri. He has been involved with computers, the Internet and computerized dentistry for 13 years. He also blogs about technology and life at blog.denticle.com. Goetze Dental 2007 | 29 How Cone Beam Computerized Tomography (cbct) works demystifying cone beam 3-D imaging WRITTEN BY 30 | Goetze Advantage robert langlais, dds, ms & marcel noujeim, dds, ms These machines produce 3-d image data of the whole volume in one scan. The rotation of the scanner may be as little as 180 degrees; that is a half circle around the patient’s head or varying degrees of rotation up to 360 degrees. Some machines perform a second rotation to create a larger volume by “stitching” two smaller volumes together. As the machine rotates, the radiation is pulsed and each pulse results in image data. Usually more than one pulse is generated for each angle of rotation. For example, a machine with a rotation of 194 degrees may generate 300 images to complete the data set. Also, if the rotation time is 17 seconds, the sum of the pulses may add up to 6 seconds of actual radiation exposure. The image data is captured by a sensor and the manufacturer’s proprietary software to study and analyze the scan. Usually this scan data can also be converted to a dicom format so the scan can be exported to a third-party software such as N-Liten® or Simplant® to further display and manipulate the data. features although some soft tissue details can be seen, especially in air spaces such as the airway, nose or sinuses2. Scans in the dicom format are exported over the internet to third parties for such services as Simplant conversions, reports by oral and maxillofacial radiologists and the construction of implant surgical guides and body parts by various rapid prototyping or stereo lithography services. The scans can also be put into viewer software and copied There are two sensors used in cbvt. The first is an image intensifier (i.i.) which was developed in Germany during World War II. This sensor is subject to “distortion” artifacts towards the periphery much like looking through a “fish-eye lens” and “halation” artifact also seen as a dark shadow at the periphery of the volume3. The i.i. sensor Features in machine selection Volume size This is probably the first thing to look at. Volumes are divided into three groups: large (17-20 × 20 cm), medium (15 × 15 cm) and small (5-10 cm × 5-10 cm). In general, smaller volumes offer sharper images than larger volumes, especially if the larger volume is zoomed to obtain greater detail of a limited area. Also, larger volumes may, in general, involve more radiation; this varies however by manufacturer. Additionally larger volumes require more storage space. Some machines are capable of capturing several volume sizes. Sensor type In general, small volumes offer sharper images than larger volumes, especially if the larger volume is zoomed ... to a cd so other parties may view the images without the need to purchase the viewer software such as E-Film®. This usually includes a number of useful tools like making 1:1 measurements which are very accurate1. cbvt images display excellent bone details and very poor soft tissue may require service on a regular basis as it is prone to correctable change over time with use. One manufacturer (Morita) has discontinued the use of the i.i. sensor due to these problems. Most cbvt machines are equipped with the flat-panel silicon sensor. This device is not subject to Goetze Dental 2007 | 31 size of 0.15 mm. Relatively speaking, small pixels are a contributing factor to increased memory requirements for viewing and storage and a slower processing time between volume capture and the ability to view the images. Typical processing times range from about two to five minutes. Grey scale resolution Cone beam vt produces digital images. When comparing features, the “bit depth” will be touted as a prominent characteristic to consider. Bit depth is often expressed as 8-bit or 12-bit or even 16-bit. Current cone beam ct machines are mostly 12-bit however several now offer 14-bit and at least one is 16-bit. Machine configuration & footprint Cone beam machines come in three configurations: supine with an appearance much like medical ct, sitting much like some pan and tomography machines and standing resembling most current pan machines4. Hybrid machines significant degradation over time or to the abovementioned artifacts associated with the i.i. sensors. All cbvt sensors are subject to the production of high density “star spray or scatter” artifact and low density “beam hardening” artifact produced by metallic and some porcelain materials including metallic or all-porcelain crowns and implants with or without coatings. These devices are capable of producing various modes of digital images. Some cbvt machines are capable of generating a standard pan image or pan bitewing (not a 2-d pan reconstruction) and/or a standard cephalometric view (not a 2-d ceph. reconstruction). There does not appear to be any loss of quality for the various standard image types as a result of hybridization. Pixel size Computers, software keys, monitors, server & HIPAA security Regardless of sensor type selected, the smaller the pixel size the better the image details (also referred as spatial resolution). Pixel size varies from one machine to another and often increases with volume size even in the same machine. The range of small pixel sizes is from 0.07 - 0.19 A separate computer is usually needed and reserved exclusively to capture the scans. In many instances the manufacturer will insist on providing this computer to ensure glitchless image capture. Several other computers 40 – 80 gb of hard drive space (for cases in use); and a video card with at least 256 mb of integrated ram. With the exception of viewer software, two types of keys or “star spray” and appears as high density white lines emanating from the source dense material. The other is “beam hardening” artifact and is a low density black area In both cases these artifacts replace or wipe out the image of any structures in the area. are needed to open and use each copy of the software: personal viewer keys and server keys. Most manufacturers will provide one or two personal keys and one server key. A monitor with excellent resolution must have a minimum of 1280 × 1024 and a dot pitch of 0.26 mm2 and a brightness of 380 -420 cd/mm2 . A server is needed for storage and retrieval of the 3-d scans. Because most scans range from about 300 – 500 mb, ordinary computer hard drives will fill up rapidly. Many servers are capable of adding additional hard drives as needed. hipaa security is now an issue and required. Limitations of CBVT Firstly, all cbvt scans are subject to two types of artifact, both of which are caused by dense materials such as porcelain and metals5. The first is termed “star scatter” paralleling one side or surface of a metallic object. In both cases these artifacts replace or wipe out the image of any structures in the area. Reports by oral and maxillofacial radiologists Firstly, it is the responsibility of the doctor who is rendering the treatment to properly diagnose the case or make the appropriate referral or consultations6. While most dentists would agree with this, some believe that as far as the radiographs go they are only responsible for recognizing problems relating to the teeth and surrounding bone. This is not true. The responsibility is to detect any abnormality anywhere in the image such as lesion in the cranial vault or base, the orbits, the cervical spine or any of the paranasal sinuses in a pan or ceph. In the latest National Council on Radiation Protection Report #145, orthodontists are reminded they are responsible for recognizing any and all disease visible on their ceph images. Regardless of sensor type selected, the smaller the pixel size the better the image details will be ... mm. Some machines offer several volume sizes with a 0.10 mm pixel size for the 5 cm × 5 cm volume and 0.30 mm pixels for the 15 cm × 15 cm volume size. Another manufacturer offers a 15 cm × 15 cm volume with a pixel 32 | Goetze Advantage may be needed if the images are to be viewed at one or more locations such as treatment planning and presenting room, operatories or other office locations. These computers will require at minimum: dual processors; 2 gb of ram; Goetze Dental 2007 | 33 Matching the Dentist’s needs to CBVT Technology Introduction Because the technology is new and so revolutionary, many practitioners are aware of cbvt and are fascinated by the possibilities, but are uncertain about how to take full advantage of the technology7. Certainly it is the mindset of most dentists that they will own the radiology equipment and others are aware that dental imaging labs exist and can provide the services. Perhaps the best way to make a decision is for the practitioner to be well-informed. However, while trying to become enlightened, doctors routinely encounter a variety of dealer salespersons, manufacturer representatives and colleagues where the potential for undependable and sometimes conflicting recommendations are communicated - even though their suggestions are made with the best of intentions. I believe the doctor’s decision can be facilitated by first matching the dentist’s imaging needs with a compatible cbvt machine and then developing a business plan to make the adoption of the technology work financially. Choosing a small volume CBVT machine The doctor’s needs may involve one or several of the following examples: implant measurements & placement; localization of impacted teeth such as third molars or canines; endodontic applications such as finding the cause of failure, extra roots or canals, root fractures or exacting 1:1 measurements; periodontal applications such as the visualization of bony defects or sub-gingival calculus in three dimensions; volumetric calculations to Choosing a hybrid CBVT machine At the present time several cbvt machines are capable of producing plain digital pan images and sometimes lateral and ap cephs. The advantages of this combination are less space needed and possibly lower cost than two separate machines. Also, one brand of pan machine is upgradable to cbvt (Planmeca Promax) and for those current owners the cost of entry into cbvt may be among the lowest of all possibilities. It also is possible to replace the current pan machine with a hybrid pan-cbvt machine with advanced functions, such as bite wing capability, perio mode, subtraction and cephalometric functions all in the same machine. Subtraction allows the practitioner to observe and document subtle changes in teeth and bone over time. Examples include tooth movement, sub gingival calculus formation, continued periodontal bone loss, regeneration of bone, osseous integration of bone grafts and implants and the remineralization of enamel with fluoride varnish procedures. The expanded use of the pan machine for functions previously reserved for intraoral radiography, as well as new previously unavailable technology such as subtraction, reduces the need for infection control procedures and supplies associated with intraoral imaging pans are faster and easier and often involve less ... several CBVT machines are capable of producing plain digital pan images and sometimes lateral and AP cephs. determine the volume of bone grafting material needed for a sinus floor lift to a specific height, or to fill all of the bony defects of a planned periodontal surgical procedure; space analysis for pediatric, implants and orthodontic applications (tmj imaging is exquisite) or the creation of 3-d models of the teeth and jaws to replace study casts. All 34 | Goetze Advantage restorations and crowns and osseous integration of bone around implanted metallic materials cannot be accurately assessed due to cbvt beam hardening and spray artifacts. cbvt renderings resembling plain images such as pans and periapicals will contain the artifacts. Further, the cbvt dose is higher than several plain intraorals or a pan. However, a cbvt scan often is lower in dose than the 20 image full mouth survey. Plain intraoral, pan and cephalometric imaging is still needed. However, with the advent of cbvt, the role of some plain imaging functions will be obsolete due to the superiority of cbvt imaging for many specific applications. There is no doubt cbvt is raising the bar on the standard of care and can improve treatment outcomes for many procedures. of those examples represent applications that can be accomplished by a small-volume machine. This volume size limits the viewed structures to those familiar to dentists, involves less radiation to the patient, better image quality than zoomed larger volumes, faster software reconstructions or renderings and less computer or server storage space needs. radiation dose. Such a pan machine can move from a once-every-five-years use for an individual to everyday usage for multiple patient needs. These expanded pan applications directly affect the business plan and contribute significantly to offsetting the cost of the cbvt conversion. references Sakabe J., Kuroki Y., Fujimaki S., Nakajima I. and Honda K. Reproducibility and accuracy of measuring unerupted teeth using limited cone beam X-ray ct. Dentomaxillofacial Radiology (2007) 36, 2–6. 1 Holberg C., Steinhäuser S., Geis P. and Rudzki-Janson I. Cone-Beam Computed Tomography in Orthodontics: Benefits and Limitations. J Orofac Orthop 2005; 66: 434–44. 2 Choosing a large volume cbvt machine It is the belief of this author that the volume should be kept as small as is feasible. However, there are those whose needs will require a large volume machine. Some of these include patients with facial trauma or developmental abnormalities to be corrected by surgery and or orthodontics. Where & how to buy a cbvt machine Cone beam machines are sold through dental supply companies and dealerships or directly from the manufacturer8. For many doctors questions beyond the machine itself will need to be answered such as reports, networking, computers, software, storage and software keys. The doctor should be assured the seller has the entire technical backup team to supply more than adequate support after the sale and in-office training needs. Parting Shots Because of artifacts with current cbvt technology, a cbvt machine other than a hybrid model as described above cannot meet all of the imaging needs of most dental practices. Caries under metallic and some porcelain 3 Katsumata A. et al. Image artifact in dental cone-beam ct. Oral Surg Oral Med Oral Pathol Oral Radiol Endod 2006; 101:652-7. Danforth R. A. et al. 2003. 3-d Volume imaging for dentistry: a new dimension. J. Calif Dent Assoc. 31: 817-823. 4 Katsumata, A. et al. Effects of image artifacts on gray-value density in limitedvolume cone-beam computerized tomography. Oral Surg Oral Med Oral Pathol Oral Radiol Endod 2007 Apr 19 [Epub ahead of print]. 5 Holmes S. M. iCAT Scanning in the Oral Surgery Office. omsnic Monitor, February 2007 Vol 18 No 1. 6 7 Suomalainen A. K., Salo A., Robinson S. and Peltola J. S. The 3dx multiimage micro-CT device in clinical dental practice. Dentomaxillofacial Radiology (2007) 36, 80–85 . 8 http://www.conebeam.com/?q=cbct-clinician/manufacturers. This is an excerpt of the technical paper written by Dr. Robert Langlais, dds, ms. To request a copy of the entire article, please contact Andrea Cross at Goetze Dental at 816.413.1229 or via email at [email protected] Dr. Langlais is a professor at the University of Texas Health Science Center at San Antonio and directs the graduate program in the specialty of Oral & Maxillofacial Radiology. He has presented more than 400 courses and lectures in his areas of expertise in countries encompassing all of the continents of the world, and has written 11 textbooks dealing with the subjects of dental radiology and oral medicine. Goetze Dental 2007 | 35 of restorative dentistry for clinicians. The computer has increased its influence in the dental field with digital radiography and photography, and cad-cam restoration fabrication. New techniques and philosophies also have benefited our patients by providing alternatives to aggressively prepared teeth and the use of aestheticcompromising metal. The recontouring is useful during anterior aesthetic reconstruction as well as a means to remove excess gingival tissue that compromises an ideal width to height ratio of anterior teeth. Often, tissue recontouring combined with teeth whitening can change an unattractive smile into one that is dazzling. One technology that has become increasingly utilized in clinical dentistry is that of the laser. Initially introduced as an alternative to the traditional halogen curing light, the laser now has become the instrument of choice, in many applications, for both periodontal and restorative care. Although the laser offers many advantages over other modalities of treatment, probably the greatest impact it has made is the ability to be used for both hard and soft tissue, often times without the need for anesthesia. The following are just a few examples of the many applications of lasers in dentistry. Whether it be a recommendation from an orthodontist or for aesthetic concerns, the use of the laser is ideal for both maxillary and lingual frenectomies. Since the laser seals both nerve endings and capillaries, post-operative discomfort and bleeding is almost non-existent, and the need for post-operative suturing is eliminated as well. Gingival recontouring Since the mid-1990s, the application of the laser in gingival recontouring has become the treatment of choice for the aesthetic clinician as a means to optimize the smile design process. Prior to the use of the laser, tissue recontouring resulted oftentimes in discomfort for the patient and lack of predictability for the clinician. The use of the laser, more Frenectomies Periodontal treatment The use of lasers in periodontal treatment has been well documented over the past 10 years. When used in deep periodontal pockets with associated bony defects, the laser not only removes the diseased granulation tissue and associated bacteria, it also promotes osseoclast and osseoblast activity, resulting in bone regrowth. Ovate pontics The ovate pontic has become the choice of pontic design for both aesthetic and cleansibility reasons. Success of the ovate pontic is a result of developing an ideal site into the gingival tissue. Recent advancements in laser technology have also allowed for their use in hard tissue applications. in dentistry written by David Hornbrook, dds Dentistry has changed tremendously over the past decade to the benefit of both the clinician and the patient. New materials and technologies have improved the efficiency and predictability 36 | Goetze Advantage specifically the Diode laser (Odyssey [Ivoclar], Continuum [HoyaConBio]) has provided a means to predictably reshape and recontour the gingival tissue to optimize symmetry and maximize aesthetics. The hemostatic nature of the laser eliminates the need for retraction cord during restorative procedures and the minimal zone of necrosis of the actual laser “cut” provides a very stable final contour that will not change after the definitive restoration is placed. Since the ovate pontic actually replaces part of the natural tooth root form, it is imperative to establish a recess in the gingival tissue on the alveolar ridge to accept the pontic form. Utilization of the laser, as opposed to other methods such as electrosurgery or scapel surgery, allows for immediate impression of the site for the definitive restoration. Hard tissue applications Recent advancements in laser technology also have Goetze Dental 2007 | 37 allowed for its use in hard tissue applications. This is especially true with the Erbium-yag laser (DElight [HoyaConBio]). This includes enamel, dentin, caries and osseous tissues. The Erbium also is excellent as a soft tissue laser, performing procedures similar to that of the Diode, but has expanded opportunities with the ability to actually “cut” or remove hard tissue as well. surgical methods, the healing time is usually 12 to 16 weeks to ensure osseous ands soft tissue stability. With the Erbium laser, the gingival tissue is removed to the desired level, regardless of the biological width. Using a 400 μm tip with a setting specific to osseous tissue, the laser is then placed parallel to the tooth surface and With the Erbium laser, the gingival tissue is removed to the desired level, regardless of the biological width. Although the laser has not replaced the high-speed handpiece in most tooth preparations, it certainly has become a very useful modality to remove defective enamel and dentin, especially in incipient lesions. Ideal applications of lasers in restorative dentistry include class I, II, III, and V preparations. More often than not, these types of preparations can be performed without the need for anesthesia, so the marketing benefits of laser dentistry has more than established its value, especially in pedodontic- or adolescent-based practices. Although not as fast as conventional handpieces, the elimination of the time needed for anesthesia usually compensates for the lack of speed and often the total time for preparation and restoration is shorter. As far as osseous applications, the benefit of the Erbiumyag is the ability to recontour osseous tissue without the discomfort and healing time commonly seen with traditional methods. In terms of aesthetic dentistry, the use of the Erbium laser in crown lengthening in the anterior has created an entirely new dimension in smile design. With soft tissue-only removal, the extent of gingival tissue removal is limited by biological width, which requires a minimum of at least 2.5-3.0 mm between the free gingival margin and the osseous crest. placed under the tissue. The osseous tissue is then recontoured to the ideal level to establish a healthy biological width. Although long-term clinical studies are certainly indicated, anecdotal and short-term clinical experience indicates the osseous levels remain at the newly contoured level, and many clinicians actually take definitive impressions for restorative at the time of osseous recontouring. As technology advances into dentistry, whether it is laser or another exciting venue, the options available to clinicians will continue to increase. Although the use of lasers in dentistry is relatively new, the future looks very bright. Admittedly, more long-term clinical and scientific research needs to be done to validate anecdotal clinical experience and claims, but preliminary use and experience appears very positive. As with all new technologies and philosophies, proper case selection and understanding of the contraindications and limitations is mandatory for predictable success. Dr. Hornbrook, dds is an icon of the new generation of aesthetic dentistry and has been voted by his peers as one of the top three lecturing dentists in the nation. A gradu- If the requirement to optimize aesthetics violates this measurement, the only option is to remove osseous tissue to establish a healthy biological width. With traditional ate of the ucla School of Dentistry, he has pioneered the concept of dental excellence through hands-on courses using all the latest technologies, including lasers. 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Midmark offers a full line of dental products including reliable instrument delivery units, chairs, lighting, seating, casework, sterilizers, vacuum pumps, air compressors and nitrous oxide delivery systems to complete the ideal dental practice. • Periodic Level Shifting (PLS). Shifts output from 1,100 to 1,300 mW/cm2 for a true 5-second cure (A3.5 and lighter). No excess heat. • Interchangeable lithium-ion batter y. Longer in-use battery life. 500 5-second cures with a fully charged battery. Now, you can have it all…from a trusted company who recently celebrated its 90th year. For Dental at 800.692.0804. Formore moreinformation, information,contact contactGoetze your Goetze Dental Representative, call 1-800-MIDMARK or visit midmark.com. Order Information ©2007 Kerr Corporation 910770 *Pending 510k Clearance. This product will be offered for sale after Kerr receives FDA market clearance. Demi LED Curing Light System (120 V) Complete with Handpiece, 8 mm Turbo Light Guide, Battery Pack, Battery Charger, Power Supply, and Protective Light Shield Your Practice is Our Inspiration™ • KerrDental.com • 800.KERR.123 Goetze Dental Midmark Corporation 60 Vista Drive, P.O. Box 286 Versailles, OH 45380-0286 1-800-MIDMARK Fax: 1-877-725-6495 midmark.com Goetze Dental 2007 | 41 purchases are acquired in the last three months of your tax year (Mid-Quarter Convention). This hazard can potentially reduce your first year depreciation to 1⁄8 of a year’s depreciation. Tax Tip Health care providers can use Class Life 57 pursuant to Rev Proc 87-56 to allow five-year depreciation period for furniture and equipment. The normal depreciation period is seven years. Super Tax Tip The all-important exception to the general depreciation rule is that you can elect to treat a certain amount of equipment purchased and placed in service as though it was supplies and get an immediate expense deduction in the year you purchase. Your tax advisor has likely referred to this as the Section 179 deduction. The allowable limit for 2007 is $112,000 and current tax law calls for the allowable limit to fall back to $25,000 in 2010. Time your purchases to take advantage of this election. Tax Trap If you personally buy the equipment and lease it to your pc (professional corporation), you are not in a trade or business, so you can not take the first-year deduction. Tax Tip If you purchase seven-year and five-year items in the same year, elect to expense the seven-year items first, since that reduces the longer depreciation items. The best time to purchase and whether to buy hinges on a very simple principle: buy when the investment will produce enough new revenue to be necessary. Treat the purchase as an investment. Expect to create new revenues and justify the purchase through proper planning and analysis. Remember to consider all the benefits and consequences that taxes play in your purchase. Maximize depreciation and first-year deductions When you purchase major items, such as equipment, for a trade or business and place them in service, you are required to depreciate the cost over a life specified by the Internal Revenue Service (irs). This is typically seven years 42 | Goetze Advantage for traditional equipment and furniture and five years for computers and some electronic devices. Tax Trap The irs considers depreciable equipment to be anything with a life expectancy over one year. However, some people consider items amounting to a few hundred dollars as dental supplies. Be aware that is technically incorrect. Potential Tax Trap Be aware of the deprecation exception when more than 40 percent of your asset section 179 work for you Make note of these important aspects and requirements for Section 179: • An election must be made in the first year the equipment is purchased and placed in service – it is not automatic. You can make the election only during the year in which the equipment is purchased and placed in service. • The election is allowed only for items used in a “trade or business.” Rental real estate activities generally don’t qualify. • Section 179 deduction is only fully allowed ($112,000 for 2007) if your equipment purchases for the year are less than $450,000. • The Section 179 limit applies to your entire tax return not just each business. Accordingly, you and your spouse may have separate businesses, Tax Tip Understand the difference between an operating lease but you are limited to a total $112,000 deduction and a capital lease if/when it is suggested that you use a lease to finance the equipment. Reading the lease document is important and necessary. between the two of you. Similar problems arise Building cost segregation written by keith e. heil, cpa/pfs making Are you considering building an office? Consider the value of having a study performed to segregate the costs of the building or build-out into elements of the building that may be separately depreciated using shorter depreciation lives. if you are a member of several S corporations or partnerships which pass through your share of the deduction. • You can specify which items are to be expensed. Consider the benefit of electing longer-life items first or assets acquired in the last three months of the year. • Don’t view Section 179 as a must. There are cases where the election is not beneficial and the Tax Trap If you are considering a building and performing a deduction is wasted because very little income cost segregation study, be mindful that amounts segregated into personal property count towards the Section 179 bucket and, depending on placed-in-service date, could cause Mid Quarter Convention to apply – plan accordingly. was produced in an early year of practice or you Tax Tip Generally, the tax savings benefit for performing a study can be as much as 10 percent or more of the cost of the building (land excluded). If you are considering equipment purchases, a new office, or leasing, meet with your accountant or tax advisor. Many of the tax traps identified can be eliminated with good planning, which includes starting early. happen to be in a low tax bracket. • Leasing equipment does not qualify. You must purchase the equipment. • Generally, you cannot use Section 179 to create a business loss. Keith E. Heil has more than 15 years experience as a financial advisor. He currently is with Cornerstone cpa Group, pa. Goetze Dental 2007 | 43 & Arias archaeology If you can’t find Gregory Oehmen, dds, in his suburban St. Louis office, chances are you’ll find him walking the plowed fields and river bottomlands of the area looking for ancient artifacts. His interest in this millenniums-old culture and its subtle presence around the hustle of St. Louis runs deep, and he’s ready to share what he’s learned from years of walking the fields, bluffs and rivers’ edge. You might also find him on his bike. He logged 1,800 miles last summer and plans to do the ms150 in Columbia, Missouri, in September. Think you’ve pegged Dr. Oehmen? Think again. “It’s pretty cool to hold a stone tool in your hand that hasn’t been touched by another human for thousands of years,” he says. What triggered his interest? “Years ago I was camping with my kids and found an arrowhead,” he says. And that was that. If you can’t find Dr. Oehmen finding tools, knives and dart points from another civilization, check the streams of Wyoming and Montana. He could be fly fishing — unless “This surprises people: I’m an opera fan,” he offers. His favorites: Puccini’s La Boheme and anything by Mozart, but especially Don Giovanni. “Then there is a contemporary one, Nixon in China — it was wonderful opera.” Archaeology, fly fishing and opera? “I have been a fan of classical music since I was a kid. I discovered a box of 45s — my sister’s, I think. It was six or eight records with Carmen.” Does the good doctor sing or have other musical talents? “I took piano and failed miserably. I didn’t have “It’s pretty cool to hold a stone tool in your hand that hasn’t been touched by another human for thousands of years.” it’s winter, when he’ll be tying flies at home. He also makes his own rods. “It’s not that hard,” he says. Come fall he’ll be duck hunting and in spring it’s wild turkeys. By now you’re getting a picture of Gregory Oehmen. Like most dentists, he is good with his hands. He’s currently remodeling the master bath in the home he shares with his wife of 40 years, Judy. He and Judy raised three kids, two sons and a daughter; no dentists. the discipline.” And no, he can’t carry a tune. “I even hum badly,” he muses. He sounds humble and wonders how an ordinary guy like himself wound up leading an amazing, wonderful life. His relationships with patients are steady and strong. “They’ve become my friends and I enjoy going to work. I am grateful for what life has done for me.” Goetze Dental 2007 | 45 Why is Forest Dental Goetze’s fastest growing equipment manufacturer? GET A $ Dentists have discovered that the savings they realize from Forest's Affordable Excellence expands their purchasing power for high-tech equipment such as digital x-rays, cameras and computer systems: 150 REBATE! High frequency range for superior safety and efficiency. simply smart business. Whether you choose the traditional shade of white, or one of our 13 designer friendly paint colors, no manufacturer offers more equipment options than Forest. If our equipment does not meet your requirements, we can custom fabricate to meet your specific needs. Send us your intraoral camera, electric hp system and the like, and we will guarantee its installation at our factory. Ideal for both digital and film systems. Kodak 2100 Intraoral X-Ray System forest AFFORDABLE E XCELLENCE Kodak 2200 Purchase a Kodak 2100 intraoral x-ray system or Kodak 2200 intraoral x-ray system from July 1 – September 30, 2007 and receive $150 rebate – visit: www.kodak.com/dental/specialoffers for full details and a submission form. Intraoral X-Ray System To place an order or for more information call 800-692-0804 www.forestmed.com LEADER PACK OF THE At Brewer Design, finding the proper fit matters most. Our chairs are designed using clinical ergonomic standards developed and Goetze Dental 800.692.0804 | www.goetzedental.com CELEBRATING 60 YEARS OF ADVANCING ERGONOMIC SEATING BY: researched to assure the proper size and fit to match you. • Increasing productivity Put your trust in the leader. Contact your local dealer for more • Relieving back and neck pain • Preventing musculoskeletal disorders • Improving overall seating comfort information on our extensive ergonomic EG-9000 Series seating line. EGF-9100 Series EG-9200 Series The Midmark M11 offers the largest capacity of any standard tabletop sterilizer on the market, with an 11" x 18" chamber. More capacity allows you to process more instruments with less sterilizer loading and unloading. With a patented automatic-opening door, the Midmark M11 sterilizer is the most efficient when it comes to properly sterilizing and drying your instruments. Simply load it, set it and forget it! The Midmark M11’s Steam-Flush Pressure-Pulse Air Removal System is so effective that it can pass the air removal tests required on more complex vacuum steam sterilizer systems, thus ensuring good steam penetration for complete sterilization while increasing the sterilizer’s reliability. Make the industry-leading sterilizer your choice for sterilization and have peace of mind. For more information, please contact your Goetze Dental Representative, call 1-800-MIDMARK or visit midmark.com. Midmark Corporation 60 Vista Drive, P.O. Box 286 Versailles, OH 45380-0286 1-800-MIDMARK Fax: 1-877-725-6495 midmark.com 46 | Goetze Advantage Goetze Dental 2007 | 47 P O W E R F U L Experience the Power of Evolution. Introducing the NEW Power Series from Midmark. The high performance you need. The name you can trust. For more more information, contact your friendly Goetze For information, contact Goetze Dental Dental Representative, call 1-800-MIDMARK at 800.692.0804. or visit midmark.com. Porter’s breakthrough MXR-D Flowmeter. Instantaneous flow of gases, combined with the convenience of digital readouts. Nitrous has never been easier to administer. Put this new cabinet-mounted flowmeter on the menu to nourish your nitrous practice. Midmark Corporation 60 Vista Drive, P.O. Box 286 Versailles, OH 45380-0286 1-800-MIDMARK Fax: 1-877-725-6495 midmark.com www.porterinstrument.com Quality you can afford... Technology you can depend on ERGONOMIC TECHNOLOGY ORGANIZED Improving the ergonomic principles of the entire dental team and facilitate access to the oral cavity. Integrating technology in a manner that enhances patient care without compromise. Designing clean, organized work environments that foster efficiency and healthy procedures. VALUE FLEXIBILITY RELIABILITY Delivering durability, function and superior materials for a fair price. Offering the widest range of products and options to provide custom solutions. Supporting the dental industry for over 30 years with a superior group of field representatives and full-service dealers. www.royaldentalgroup.com 48 | Goetze Advantage Goetze Dental 2007 | 49 www.goetzedental.com