| Description |
Tax Effects to Buyer |
| Accounts Receivable |
Collected Tax-Free up to Amount Allocated |
| Supplies/Instruments |
Immediately Expensed |
| Office/Dental Equipment and Furniture |
Depreciable Over 5-7 Years to the Extent |
| Leasehold Improvements |
Amortizable Over 39 Years |
| Goodwill |
Amortizable Over 15 Years |
| Patient Files, Records and contracts |
Amortizable Over 15 Years |
| Consulting Agreement |
Deductible as Paid |
| Deferred Compensation |
Deductible as Paid |
| Covenant Not to Compete |
Amortizable Over 15 Years |
| Stock |
Non-Deductible |
