PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2012

(4)	PROPERTY AND EQUIPMENT

Property and equipment consist of the following:

	December 31,
	2011			2012

Dental equipment	$	8,323,040		$	8,983,394
Furniture and fixtures		1,364,186			1,479,897
Leasehold improvements		8,952,389			10,147,928
Computer equipment, software and related items		3,653,587			4,854,173
Instruments		1,586,581			1,697,690
		23,879,783			27,163,082

Less - accumulated depreciation		(18,090,262	)		(19,268,749	)

Property and equipment, net	$	5,789,521		$	7,894,333

Depreciation expense was $1,693,416, $1,729,669 and $2,097,837 for the years ended December 31, 2010, 2011 and 2012, respectively

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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