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What is a Complex Job in the Dental Lab Industry? 

For the purposes of claiming the R&D tax credit, we need to separate the complex jobs from normal routine jobs for a given project group.  


Complex jobs include those that were not duplications, adaptations, or simple jobs. A complex job is one that involves a process to eliminate uncertainty through implementation of the below steps.

Step 1 – Gathered Patient Data

  • Evaluated best method to create impressions

  • Evaluated best method to produce reliable digital scans

  • Determined whether use of enhancements is necessary to achieve quality pour or scan

Step 2 – Developed Initial Plans

  • Created custom impression trays and/or wax bite rims

  • Created digital models according to initial scans

  • Determined appropriate contours to provide proper ergonomics and future tooth positions

  • Identified best components for implant/device, such as tooth mode

Step 3 – Modeling / Prototyping

  • Tested articulation of physical or digital model

  • Evaluated form and function of tooth setup from initial plans

  • Determined additional augmentations (i.e. wax) needed to achieve proper support and realistic appearance

  • Reviewed and revised or approved digital waxups

  • Prototype Review: Collaborated with patient and clinician during review of prototype in practical application

Step 4 – Machining Design and Validation

  • Determined optimal manufacturing process

  • Created custom procedures for fabrication (i.e. CNC machine operations, milling techniques, etc.)

  • Evaluated material types and ratios for components such as acrylic, stain, glaze, etc.

  • Developed curing processes to achieve necessary hardness

  • Tested articulation and adjust as necessary for proper function

  • Assessed product for functionality and quality as defined in initial plans

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