By adding your own figures to this chart you will see immediately if CEREC can work for you.  Please follow these easy steps by entering figures in the blue fields. Enter your figures in the left hand (without Cerec) column, and in the right hand column when indicated. Step 1: Patient charge Enter the amount you charge for an all-ceramic crown. Even PFM crowns come out well with Cerec Step 2: Number of restorations per month This one is obvious.  Enter all the crowns you complete per month and any others by colleagues who will also use the CEREC. Step 3: Time taken Calculate your average time to complete both appointments and enter it here in minutes.  On the opposite side under “with CEREC” only enter your first appointment time. Step 4: Office costs This one can be difficult.  We need your hourly rate without profit.  As a national average, a single-handed dentist will charge out at £150.00 per hour and have a non profit figure of £95.00.  Please also enter this figure in the “with CEREC”side. Step 5: Lab costs Look at your lab bills and work out how much of it is for crowns and take an average.  20 per month is our most commonly heard figure. Step 6: Cost of consumables £10.00 is the figure we have been given to cover anaesthetic, impression materials, and cementation.  Please add a further £5 to the CEREC side (£15 in total) which covers the ceramic block and the removal of impression materials, and second injection. Step 7: CEREC finance Payments per month will reflect the “total cost of CEREC” at the top taken over a typical 5 year hire purchase agreement.  The total cost is based on a standard CEREC package of acquisition unit and ML milling system with radio communication. Step 8: Tax From April 2008 the tax advantages to CEREC purchasers changed.  The 100% Capital Allowances previously claimed back over 5 years can now be recouped in the first year.  This is a considerable figure and, based on a 40% tax payer, the benefits are as follows:- Typical Working Example Lets use £60,000 as a work example of Capital expenditure. Based on the new tax concessions as of April ’08  Dentists are now able to claim the full 100% capital spent against their tax allowance all in the first year. See below these tax benefits( based on 40% tax payer) First £50,000 capital spend on CEREC equipment, will see a saving of £20,000 The remainder of the CEREC capital spend, £10,000, can be claimed against tax at 20%, this will deliver a further saving of £800. Therefore in year 1, with a capital spend of £60,000 Dentists will be able to save typically £20,800 net on the purchase of their CEREC 3D equipment based on the new tax allowances available to them. This is yet another compelling reason to invest in CEREC Technology.