The Magic of the Section 179 Tax Deduction

General business tax practices call for any fixed asset placed in service to be capitalized and depreciated over a set period of time (typically five to seven years) until its book value is zero. Qualified Section 179 deductions, however, allow the entire cost—with certain stipulations—to be taken immediately in the year the asset is placed in service. Such immediate deductions can be valuable as they free up cash for expansion, growth and self-investment.

For a veterinarian in a U.S. practice in a 35% tax bracket, the typical Section 179 deduction/tax savings for each Biovision suite is:

  • NeedleView® Arthroscope Suite
    • $5,232 in tax savings (calculated as $14,950 purchase price x 0.35)
    • Takes effective cost down to $8,417
    • The typical NeedleView customer bills each NeedleView procedure at $1,000 and performs 2-4 procedures per month
  • EndoDiagnostic+Surgical Suite® (EDSS)
    • $12,582 in tax savings (calculated as $35,950 purchase price x 0.35)
    • Takes effective cost down to $23,367
    • The typical EDSS customer bills each EDSS procedure at $500 and
    • performs 4 procedures per month

Plan capital expenditures — such as the purchase of endoscopic/laparoscopic and/or arthroscopic equipment suites — wisely, factoring in current and future practice needs, price, return on investment, useful life/depreciation and tax deductibility. If old equipment needs to be replaced to sustain a currently-offered service, the determination is relatively simple. Don’t limit your vision, though! Take time to consider how new equipment or technology could help expand your service lines, add to your skills (even re-igniting your passion for your work), and set your practice apart from the competition for being innovative or offering the highest standard of care.

It’s crucial that you place your new equipment into service by December 31, 2016 if you wish to take the Section 179 deduction for the 2016 tax year. Orders should be placed ASAP to allow sufficient time for processing, shipping, delivery/set-up and integration into your practice by December 31.

Laparoscopy/Endoscopy CE Course Reviews: July 2016 Session

Garth Waddoups, DVM,
Mountain River Veterinary Hospital (Rigby, ID)

Kevin Lamczyk, DVM,  and Jo Lynn Lamczyk, DVM,
Lamczyk Veterinary Clinic (Mount Vernon, IL)

If you’re on the fence about attending “Practical Single-Port Laparoscopy for the General Practitioner” hosted by Biovision’s partner the Center for the Advancement of Rigid Endoscopy (C.A.R.E.) in Littleton, CO on November 10, 2016, the experience of three recent attendees may help you decide.

Garth Waddoups, DVM, operates a mixed practice at Mountain River Veterinary Hospital in Rigby, ID. There really is no “typical day” in the practice. Dr. Waddoups and his team might be repairing a torn cranial cruciate ligament on a Labrador retriever, performing artificial insemination on a horse, and checking the health of a herd of beef cattle.

“There’s a clinic in southwest Idaho — the other side of the state — that performs laparoscopic spays, and that’s how I first learned about the modality,” said Dr. Waddoups. “I then did some web searches about it. I teach laser surgery, and I happened to be instructing out at Deer Creek Animal Hospital in Littleton, Colorado. That’s the practice of Dr. Ray Cox, who teaches the Practical Single-Port Laparoscopic Procedures CE course along with Dr. Markee Kuschel. I knew this was something I wanted to check out, so I signed up for the July session.”

“The first half of the day, the course covered the advantages of laparoscopy over conventional surgery. We also learned how to market laparoscopic services and how to ensure we could be profitable with the equipment. The second half of the day was the hands-on wetlab. Both parts together just validated everything I thought about laparoscopy as the way to go. The course was so well done that if I had the equipment tomorrow, I’d feel comfortable starting to perform procedures.”

“Taking the course was sure worthwhile. After 26 years in practice, I still do new things every week, and courses like this allow me to grow and offer a better level of service to my clients and patients.”

Jo Lynn Lamczyk, DVM and Kevin Lamczyk, DVM operate Lamczyk Veterinary Clinic, a mixed practice in Mount Vernon, IL, caring for the smallest exotic pets up to the largest horses with services ranging from acupuncture to surgery to physical therapy and more.

“I first became interested in the laparoscopic modality a few years ago when I saw it at a veterinary convention” said Dr. Kevin. “Not too long after, I had laparoscopic surgery on myself. There was so much less pain. Having had a great experience with laparoscopic surgery myself, I knew this was something we wanted to explore for our clinic. We’re not aware of any vets in our area who offer the laparoscopic modality, so we think this is something that can really set our clinic apart.”

Both Dr. Jo Lynn and Dr. Kevin enjoyed the low student-to-instructor ratio of the course, which allows for in-depth, personal teaching. “We each performed two lap spays and a prophylactic gastropexy for GDV,” said Dr. Kevin. “I really enjoyed the GDV surgery and can see how this can be a valuable part of our practice. We also appreciated that this truly was a learning experience. We never felt pressured to buy, and we could tell that the instructors genuinely wanted to show us the modality and its advantages, then have us make up our own minds.”

Register today for the November 10 session!

Explore the Laparoscopic Modality in Beautiful Colorado this November!

Practical Single-Port Laparoscopy for the General Practitioner

Nov. 10, 2016 from 8 a.m. to 6:00 p.m.
Center for the Advancement of Rigid Endoscopy, Littleton, CO

“Pursue it. You won’t regret it.” —
Dr. Kimberly May, Arvada Veterinary Hospital, Arvada, CO

According to Biovision customers who have successfully implemented laparoscopic and laparoscopic-assisted procedures into their practices, more than 70% of veterinary clients will choose laparoscopy for their animal if it is available and if they are given the choice–even if the cost is higher.

This fall, explore the laparoscopic modality for yourself at a full-day, hands-on CE course in breathtaking Colorado!

Taught by Dr. Ray Cox and Dr. Markee Kuschel, who pioneered single-port techniques, the class will introduce you to techniques necessary for incorporating rigid endoscopy into your everyday practice. Procedures are practical, easy to learn, and profitable, allowing you to utilize them right away in practice.

The course will:

  • Demonstrate the varied applications of laparoscopy
  • Allow each practitioner to participate in at least two single-port ovariohysterectomies
  • Allow each practitioner to participate in performing a laparoscopic assisted gastropexy
  • Discuss incorporating rigid endoscopy into private practice, including:
    • Benefits to the patient
    • Best practices
    • Profitability

All teaching surgeries are performed with live animals (who are then adopted into homes). Labs are taught using one instructor per one or two attendees, allowing for in-depth personal teaching.

Come and experience laparoscopy’s short, comfortable learning curve for yourself on user-friendly equipment doing everyday procedures and learning from instructors who pioneered single-port techniques and have taught them across the country.

Early registration is $895; registration within two weeks of a class increases to $995. Space is limited to ensure a quality experience.

Still not sure? Read course reviews here from Drs. Kevin and Jo Lynn Lamczyk and Dr. Garth Waddoups, each of whom attended the July 2016 session.


Questions? Call CARE at 303-296-3000. We look forward to welcoming you in November!

Issue 3, Q4 2016

Our final newsletter of the year brings you important information about:

  • An under-utilized U.S. income tax deduction that helps make capital equipment more affordable (and therefore more profitable);
  • Participant feedback on the value and applicability of exploring the laparoscopic modality through CE at the Center for the Advancement of Rigid Endoscopy (C.A.R.E.); and
  • The opportunity to register to attend the final C.A.R.E. CE session of 2016 — “Practical Single-Port Laparoscopy for the General Practitioner” on November 10 in Littleton, CO.

As always, please feel free to contact us with any questions. We can put you in contact with peers who can share their experiences with the modalities and help you determine if it’s a good fit for your practice. Call us any time at 303-225-0960 or send an email to .

Featured Practitioner: Aris Atakem, DVM

Who doesn’t love to hear a story? We love to tell the stories of the veterinarians who use our equipment to provide gold-standard care to their clients and patients. In this issue, we feature a Colorado veterinarian who overcame incredible odds to succeed. This is his story:

Location of Chad on African Continent
Location of Chad on African Continent

A French-speaking boy grows up in the war-torn African nation of Chad. He’s bright and eager. He wants to become a doctor. Even with parents who earned master’s degrees, there’s simply no money for college — and there’s no such thing as student loans in Chad. But he won’t give up.

He applies for 50 scholarships at colleges and universities around the world. He gets no offers. But he won’t give up.

He comes to realize that the challenge of being a veterinarian suits him better. There are two scholarships available in his entire country to go to vet school. He applies and wins one. The vet school is in Senegal — more than 2,000 miles away. But he won’t give up.

Location of Senegal on the African Continent
Location of Senegal on the African Continent

He moves away from his family, studies diligently, and earns his degree. His dream now is to emigrate to the United States and build a veterinary practice there. He has an uncle who lives in Colorado. That’s more than 5,000 miles away. But he won’t give up.

He emigrates to the United States and arrives speaking only French. He moves in with his uncle. The uncle runs a gas station and wants the young man to work for him for $300 a month. When the young man tells his uncle he is determined to follow his dream, his uncle tells him he’s doomed to fail and will never amount to anything. He has to move out if he wants to pursue his dream. But he won’t give up.

He cannot take the veterinary licensing exams until he can read and write English well enough. He takes the English competency test and is unable to pass all of the sections the first time. And the second time. And the third time. But he won’t give up.

Ray Cox, DVM — Deer Creek Animal Hospital
Ray Cox, DVM — Deer Creek Animal Hospital

He connects with Ray Cox, DVM, a distinguished veterinarian and co-founder of Deer Creek Animal Hospital in Littleton. Dr. Cox is so impressed by the young man, he takes him under his wing. Not only does Dr. Cox provide him with an externship and a place to live, he also co-signs the young man’s student loan to solidify his skills at Kansas State University…and lends him $20,000 from his own pocket.Then, he trains him to become an expert in performing single-port, minimally-invasive, laparoscopic surgical procedures that are clinically proven to provide for smaller incisions, less pain, increased intra-operative safety, superior intra-operative visualization, and faster recovery.

The young man passed the English exam. And the veterinary licensing exam. And he’s already paid back his student loan. Because he never gave up.

Aris Atakem, DVM — Liberty Animal Hospital
Aris Atakem, DVM — Liberty Animal Hospital

That young man is Aristophane Atakem. He just opened Liberty Animal Hospital in Westminster, Colorado, providing everything from routine wellness and dental care to emergency services and surgeries of all kinds. Dr. Atakem particularly enjoys performing laparoscopic procedures using Biovision’s EndoDiagnostic+Surgical Suite® (EDSS). We at Biovision could not be more pleased and proud to be associated with him, and wish him the brightest of futures.

Featured Product: Next-Generation NeedleView Arthroscope Suite


SMALL ANIMAL: Elbow — Hip — Knee — Shoulder
LARGE ANIMAL: Carpus — Coffin — Fetlock — Hock — Navicular Bursa — Shoulder — Stifle

The Biovision 1.2mm NeedleView™ system is a breakthrough technology that offers a visualization tool the size of an 18-gauge needle! You can perform diagnostic and therapeutic arthroscopic procedures that bring a “value added element” to your equine/large animal or small/companion animal practice. The system combines several essential surgical and diagnostic features into a single compact and portable all-digital visualization platform.

When Biovision introduced the NeedleView Arthroscope Suite in 2010, it was the only system that allowed veterinarians to perform conscious/standing micro-arthroscopy. That’s still true in 2016 — but updates have made our next-generation suite more remarkable. In this issue, we review the suite in depth, pointing out not just what it can do, but what it can now do even better.

Key Benefits

• Easy to Learn – You don’t necessarily need to be a surgeon to be able to use the NeedleView Arthroscope Suite effectively. You do need to be comfortable with joint anatomy and know how to be in a joint without damaging cartilage; this can be taught in a wetlab or weekend workshop. But the actual technique is easily taught if you’re in joints frequently (for example, using PRP, stem cells, IRAP, or other therapeutic agents).

• Minimally Invasive – At 1.2mm, the NeedleView scope is the size of an 18-gauge needle. You can scope with just a local block and sedation. If you don’t have a surgery room or ventilator, NeedleView opens up a way to diagnose cases in a treatment room, trailer, or wash rack.

• Meaningful Information – NeedleView helps you give clients the information they need to make good decisions about how to proceed with their animal. It helps you know what paths to consider. For example, if the animal has been treated with biologic agents or regenerative therapies and doesn’t seem to be responding, NeedleView lets you easily take a look to see what’s going on. NeedleView can also help you give the owner the information and options – for example, to proceed with surgery, debride to speed healing, or – if the injury is too severe, particularly with working or sport horses – to choose the right next step.

It’s Better Medicine: Capabilities Proven by Both Research and Practice

In a seminal peer-reviewed study¹ published in 2014, researchers confirmed:

  • The 18-gauge NeedleView arthroscope can be used to perform complete diagnostic examination of the three compartments of the stifle joint in standing horses.
  • In areas of the joint where space was limited, the small diameter of the scope was an advantage despite the smaller field of view.

One of the study’s lead authors (David Frisbie, DVM, PhD, MS, DACVS, DACVSMR, Professor of Equine Surgery, Colorado State University, Fort Collins, CO) has successfully used the NeedleView arthroscope to diagnose injuries in more than 100 stifles, including:

  • Meniscal tears and lesions
  • Cartilage damage
  • Cruciate ligament tears and lesions
  • Floating joint fragments
  • Subchondral bone cysts

Needle arthroscopy can also be used to confirm the presence of a lesion identified by either x-rays or ultrasound and confirm that no additional lesions are present.

Another study² concluded:

  • “When combined, arthroscopy and ultrasound can provide a more global assessment of pathological changes within the equine stifle.”

And it’s not limited to the stifle. A 2015 study³ explored direct and transthecal approaches to the navicular bursa using Biovision’s NeedleView scope. Among its conclusions:

  • “Needle endoscopy offers a reliable technique to evaluate the navicular bursa and may complement or replace other diagnostic modalities in horses with lameness localized to the navicular region.”

Leading veterinary schools and forward-thinking practices across the United States and around the world are beginning to perform and teach standing equine diagnostics using the NeedleView Arthroscope suite.

Institutions adopting the technology include:

  • Colorado State University College of Veterinary Medicine and Biosciences
  • University of Florida College of Veterinary Medicine
  • Oklahoma State University Veterinary Teaching Hospital
  • VetSuisse Faculty (University of Bern and University of Zurich)
  • University of Montreal
  • University of Melbourne Veterinary Clinic

Practices adopting NeedleView can be found from coast to coast in the United States and around the world:

  • Veterinary Specialists of the Southeast (Savannah, GA)
  • Premier Equine Veterinary Services (Whitesboro, TX)
  • Pferdeklinik Burg Müggenhausen (Müggenhausen, Germany)
  • Comstock Equine Hospital (Reno, NV)
  • Littleton Equine Medical Center (Littleton, CO)
  • Veterinary Specialty Center (Buffalo Grove, IL)
  • VRCC Veterinary Specialty & Emergency Hospital (Englewood, CO)


1 Frisbie DD, Barrett MF, McIlwraith CW, and Ullmer J. Diagnostic stifle joint arthroscopy using a needle arthroscope in standing horses. Vet Surg. 2014 Jan;43(1):12-8. doi: 10.1111/j.1532-950X.2013.12068.x. Epub 2013 Oct 31.

2 Adrian AM, Barrett MF, Werpy NM, et al. A comparison of arthroscopy to ultrasonography for identification of pathology of the equine stifle. Equine Vet J. 2015 Nov 18. doi: 10.1111/evj.12541. [Epub ahead of print]

3 Mahlmann K, Koch C, and Bodo G. Diagnostic endoscopy of the navicular bursa using a needle endoscope by direct or transthecal approach: a comparative cadaver study. Vet Surg. 2015;44:816-824.

It’s Profitable: Equine/Large Animal


  • 2 procedures per month
  • $1,000-$1,200/procedure from diagnostic first looks
  • Additional $500-$850/procedure from post-treatment, confirmatory second looks
  • Income from therapy and/or surgery from your own clients or referrals


  • 247% Year One cash-on-cash return
  • Assumptions:
    • 5-year loan
    • 6% simple interest
    • 35% marginal U.S. tax rate
    • Use of Section 179 deduction (U.S. only)


This interactive financing calculator from Bank of America lets you model “what if?” scenarios for loan length, interest rate, and more; use $14,950 as the equipment price for the NeedleView™ Arthroscope Suite.


  • Case 1 — Diagnostic
    • Acute 4/5 lameness
    • 3/4+ MFT effusion, with >80% response to anesthesia
    • Radiographs within normal limits
    • Ultrasound — suspect meniscal involvement
  • Case 2 — Lack of Response
    • 2 previous MFT arthroscopies
    • Unable to return to work
    • Known meniscal damage
    • No other diagnostic changes

Click on the image for full size spreadsheet.

Biovision Needleview Arthroscope Suite Equine Large Animal Return on Investment Calculation 2019

It’s Profitable: Small/Companion Animal


  • 2 procedures per month
  • $300-$500/procedure from diagnostic first looks
  • Additional $250-$300/procedure from post-treatment, confirmatory second looks
  • Income from therapy and/or surgery from your own clients or referrals
  • ROI Example

    • 99% Year One cash-on-cash return
    • Assumptions:
      • 5-year loan
      • 6% simple interest
      • 35% marginal U.S. tax rate
      • Use of Section 179 deduction (U.S. only)



  • Case 1 — Diagnostic
    • 5 year-old female canine presents with stiffness and other symptoms of arthritis
    • X-ray and CT inconclusive — suspect fragmented medial coronoid process
  • Case 2 — Therapeutic
    • 9 year-old male canine presents with lameness, periarticular enlargement, joint effusion, loss of range of motion, and pain, laxity, and crepitus upon joint manipulation
    • X-ray and arthrocentesis reveal loss of and degraded quality of synovial fluid

Click on the image for full size spreadsheet.

Biovision Needleview Arthroscope Suite Small Companion Animal Return on Investment Calculation 2019

Included Equipment

Click the image below for a printable PDF overview of Biovision Veterinary Endoscopy’s NeedleView Arthroscope Suite, including a list of all suite components.

Needleview System PDf

You Can Do It: See for Yourself

Check out the videos below demonstrating the use and discussing the learning curve of the NeedleView™ 1.2mm O.D. arthroscope for diagnostic and therapeutic use in both large animals and small animals.

Make 2017 the Year You Learn Laparoscopy

According to Biovision customers who have successfully implemented laparoscopic and laparoscopic-assisted procedures into their practices, more than 70% of veterinary clients will choose laparoscopy for their animal if it is available and if they are given the choice–even if the cost is higher.

Biopsy • Cryptorchid • Cystoscopy • Foreign Body • Ovariectomy/Ovariohysterectomy
Prophylactic Gastropexy • Video Otoscopy • Thoracoscopy • More

With the doctor’s help, clients come to understand that laparoscopic surgeries offer the following advantages:

  • Less painful — A groundbreaking study published in 2005- (J Am Vet Med Assoc.2005 Sep 15;227(6):921-7) showed that dogs who underwent laparoscopic-assisted ovariohysterectomy (LAOHE) had lower pain scores than dogs who underwent traditional OHEs. Nine of 10 dogs in the OHE group required additional pain medication on the basis of pain scores, whereas none of the dogs in the LAOHE group did.
  • Less stressful — In the same study, blood glucose concentrations were significantly increased from preoperative concentrations in both groups at 1 hour postoperatively; however, blood glucose concentrations remained elevated only in the OHE group, and remained elevated at 2, 4, and 6 hours postoperatively. Cortisol concentrations were significantly increased at 1 and 2 hours postoperatively only in the OHE group.
  • Faster recovery — In most cases of routine laparoscopic-assisted procedures such as spay, cryptorchid neuter, gastropexy, and biopsy, the animal is able to return home the same day.
  • Smaller incision with smaller resulting scar — In many cases, the incision for a laparoscopic-assisted procedure is as small across as a dime. Accordingly, preoperative shaving usually involves a much smaller area.

Register Button


Click on a link to view a brief procedure video


“Practical Single-Port Laparoscopy for the General Practitioner”
November 2, 2017
Littleton, CO

Come and experience laparoscopy’s short, comfortable learning curve for yourself on user-friendly equipment doing everyday procedures and learning from instructors who pioneered single-port techniques and have taught them across the country. Early registration is $895; registration within two weeks of a class increases to $995. Space is extremely limited; only 6 participants per session — click to REGISTER TODAY!

Issue 2, Q3 2016

2525 15th Street
Suite 1A
Denver, CO 80211

Our phone and fax numbers remain unchanged:

Phone: 303-225-0960
Fax: 720-259-5235

Click for map and directions

Next-Generation Suites Are Ready to Ship!

From Biovision’s Views Newsletter, Issue 1, Q1 2016

When Biovision introduced the EndoDiagnostic+Surgical Suite (EDSS) in 2003, it was a game-changer, giving veterinarians a way to perform highly profitable procedures such as spays, cryptorchid neuters, biopsies, and more through a single port and with faster recovery and less pain, stress, and scarring for their patients.

When the NeedleView Arthroscope Suite debuted in 2011, it revolutionized joint diagnostics, allowing many procedures to be performed without general anesthesia and its attendant risks.

We are thrilled to announce that following extensive development and refinement, the next-generation EDSS and NeedleView suites are ready to ship!

Both suites have:

  • Improved cameras that allow you to see in greater detail (HD camera in the EDSS; CCD camera in the NeedleView);
  • Brighter-than-ever illumination so you can see more, period (xenon arc in the EDSS; LED in the NeedleView); and
  • Intelligent LCD touch screens with integrated media capture that allow you to enter patient data, capture still and video images, and generate comprehensive visit reports (LCD monitor in the EDSS; 10.1” terminal in the NeedleView).

“WOW! The detail and HD resolution are outstanding and the colour is more saturated. The illumination is also much brighter.” — Paul Hodges, DVM (Toronto, ON), long-time EDSS owner who recently purchased the next-generation EDSS

Pricing remains extremely competitive, even in light of the suites’ enhanced capabilities – which means ROI remains high, as well. Existing customers may be eligible for trade-in discounts or special upgrade pricing (call to inquire).

Contact Biovision directly at 303-225-0960 or stop by the Biovision booth at any upcoming conference.

Get Hands-On with Biovision’s Next-Generation Endoscopy and Arthroscopy Suites at WVC

From Biovision’s Views Newsletter, Issue 1, Q1 2016

Are you one of the 15,000+ veterinary professionals planning to attend the Western Veterinary Conference’s 88th Annual Conference from March 6-10, 2016 at the Mandalay Bay Convention Center in Las Vegas, NV? If so, be sure to include a visit to Booth 2739! That’s where you will find Biovision and have a chance to see and try the next-generation EndoDiagnostic+Surgery Suite (EDSS) and NeedleViewTM Arthroscope Suite for yourself. We look forward to meeting you and showing you how EDSS and NeedleView can integrate quickly, easily, and – most important – profitably into your practice.

Verified by MonsterInsights