Interventional Ultrasound Systems

Biopsy guides and similar reusable accessories included on the vendor invoice with the system can typically be bundled into the financed amount. Disposable needle kits and single-use supplies are generally not financeable. The distinction is reusable equipment with lasting value versus consumables that are used once and discarded.

Property ownership is not a requirement. Practices operating in leased space qualify under the same criteria as those in owned facilities. What matters is the business's revenue history, credit profile, and time in operation, not whether the space is leased or owned.

Software modules and fusion imaging add-ons purchased directly from the equipment manufacturer can sometimes be financed if they are substantial enough in cost and included on an invoice that clears the transaction minimum. A standalone software module priced below $50,000 would need to be bundled with a hardware purchase or service agreement to qualify. We review each situation specifically.

Ultrasound systems used for clinical procedures qualify as business equipment eligible for Section 179 expensing, the same as other medical equipment. Consult your tax advisor to confirm eligibility and the applicable limits for the tax year in which the equipment is placed in service.

A refurbished interventional system from a reputable dealer with documented needle visualization functionality, compatible biopsy accessories, and a parts warranty is a reasonable starting point for a new program, particularly when capital is being allocated across multiple procedure room buildout costs. The system should be inspected to confirm needle enhancement features are fully functional, as these are the features that most directly affect the procedure's clinical outcome.