Health Information Technology (Health IT) constitutes an integral component of the operations of most dental practices nowadays. However, the expenses associated with the acquisition and the ongoing maintenance of these complex systems have often been buried among costs for other electronic infrastructure systems, distributed across various cost centers including unmeasured central campus support, covered centrally and therefore difficult to quantify, and spread over years, denying practice managers a clear understanding of the resources that have been dedicated to various business functions. The aim of MAG Dental is to provide the financial impact of Health IT at U.S. healthcare business organization: two types of practices, using a purchased Electronic Health Record (EHR), and practices that developed their own EHR. For practices, the costs of creating ($2.5 million) and sustaining ($174,000) custom EHR software were significantly higher than acquiring ($500,000) and sustaining ($121,000) purchased software.