Every guide on alithos.co is written by or for Dan Ellyson, founder of Alithos Advisory, an independent, flat-fee budget planner for dental office projects. Numbers come from cited primary or reputable sources, or from the published Alithos planning model, labeled as such. There is no sponsored content, no affiliate links, no commissions and $0 of vendor money. Errors are corrected and dated.
This site exists to help dentists know their number before they sign anything. That only works if you can trust where the numbers came from. This page explains how I research, label, update and correct what is published here, so you can judge it for yourself.
Who writes and reviews the content?
I do. Every guide, blog post, calculator and service page on alithos.co is written by me or written for me and then reviewed and approved by me before it goes live. My name is on the byline, and I am responsible for what it says. You can read about my background on the About page.
Alithos Advisory is a one-person practice. I do not list outside reviewers, editorial boards or expert panels, because there are none today. If I bring in a qualified outside reviewer for a topic, such as a CPA for tax content, that person will be named on the pages they reviewed, with their role. Until then, no page claims a review it did not get.
How do we stay independent?
I am paid by the client alone, on a flat fee with the scope set in writing. I take no commissions, referral fees or kickbacks from lenders, dealers, brokers or contractors, in either direction. That means I do not pay anyone to send me clients, and no one pays me to send clients to them.
The same rule covers the website:
- No sponsored posts and no paid placement. No company can buy a mention, a ranking or a link.
- No affiliate links. When a page links to a lender, a vendor or a publisher, it earns nothing.
- No advertising and no vendor money.
- Naming a company is not an endorsement. When a guide names a lender or vendor, it is to describe the market or cite what that company publishes, not to recommend it.
The only things for sale here are my own services, at published prices. They are listed on the services page, and every page that mentions them uses the same prices.
Where do the numbers come from?
Every number on this site falls into one of two groups: cited sources (primary or reputable secondary) or the Alithos planning model. The page tells you which one you are reading.
| Type of number | Examples | How it is labeled |
|---|---|---|
| Primary sources | IRS tax limits, SBA loan terms, ADA Health Policy Institute practice data, BLS occupation data, CMS, state boards, lenders' own published requirements | Linked inline and listed in the page's numbered Sources, with publisher and year |
| Reputable secondary sources | Industry benchmarks, attorney or lender columns, published vendor price ranges | Cited the same way, and described for what they are (for example, "vendor-published ranges") |
| The Alithos planning model | Cost per square foot, equipment per operatory, working capital, loan assumptions | Called a planning model or planning assumption, never survey data or a quote |
I prefer the primary source every time. Tax limits come from the IRS itself, such as Rev. Proc. 2025-32 for the 2026 Section 179 limit [1]. SBA loan figures come from the SBA's own terms page [2]. Practice income and ownership figures come from the ADA Health Policy Institute [3]. Cost figures are written as ranges, not averages, unless the source itself reports an average.
The Alithos model is the math behind the homepage estimator and the cost benchmark. Its assumptions are published on that page, so you can check them. For example, the model assumes 500 sq ft per operatory for 3-5 operatories, construction at $170 per sq ft for a standard lease build-out, equipment at $42,000 per operatory, $85,000 of working capital, and a 15-year loan at 8.25%. Those are planning inputs I chose. They are not a survey of what other dentists paid, and they are not a bid. Where a model rate sits near or below published ranges, the page says so.
If I cannot trace a number to a source or to the model, it does not go on the site. Rules of thumb with no source are either labeled as my own planning guidance, written in the first person, or removed.
What does this site not advise on?
I am a budget planner. I am not a contractor, architect, engineer, real estate broker, lender, attorney, CPA or investment adviser. Nothing on this site is legal, tax or investment advice, and no page tells you what you personally can deduct, borrow or sign.
- Tax content is educational. It names the tax year it covers and tells you to confirm with your CPA. State rules can differ from federal rules, and the page says so where it matters.
- Lease and contract content is a checklist, not a legal opinion. Your attorney reviews before you sign.
- Financing content describes published programs and common lender benchmarks. It never promises approval, a rate or a term. Rates are dated because they move.
The full terms for using this site are in the Terms of Use.
How are calculators built?
Each single-purpose tool in the calculators hub, such as the DSCR calculator, shows its formula and assumptions on the same page, so you can redo the math by hand. The math runs in your browser. Those calculators have no sign-up gate, and the numbers you type are not sent to me or saved. Site analytics record page views on those pages, not your inputs.
The full project cost estimator on the homepage works differently, and I want to be clear about it. It asks for your name, city and state, email and phone before it shows results, and after you unlock it, the settings you choose and the estimate may be saved so I can follow up. Site analytics also record that a tool was used, without cookies. The details are in the Privacy Policy. Calculators give planning math, not a quote, and none of them replaces a lender's underwriting.
How often is content updated?
Every guide shows two dates: when it was first published and when it was last updated. The Updated date changes only for a substantive change, such as a new figure, a corrected fact, a new section or a change in advice. Fixing a typo or a broken link does not move the date, so the date stays meaningful.
Some figures go stale faster than others. Interest rates and SBA rate caps are re-checked whenever a page that uses them is updated. Tax limits are reviewed when the IRS publishes the next year's inflation adjustments. If a source changes and a page has not caught up yet, tell me.
How do we handle corrections?
If you think something here is wrong, email dan@alithos.co. Tell me the page, the line, and a source if you have one. I check every report against the original source. If the error is confirmed, I fix the page, change the Updated date, and add a short dated correction note to the page saying what changed. I do not quietly rewrite a number and hope no one noticed.
Disagreements about judgment, such as whether a dentist should lease or build, are not errors. I am still glad to hear them, and they sometimes change a page.
Do we use AI tools?
Yes, as tools. Software, including AI writing assistants, may help draft, edit, organize or check pages on this site. It does not decide what is true. Every figure has to trace to a source in the Sources list or to the published Alithos model, and I review each page before it is published. An AI tool is never cited as a source.
Why are there no testimonials or case studies?
This site publishes no testimonials, client reviews, case studies or named clients today. That is on purpose. I will only publish one when it is real, documented, and shared with the client's written consent, and it will describe one project, not a promise about yours.
The FTC's rule on consumer reviews and testimonials (16 CFR Part 465), in effect since October 21, 2024, bars fake or false reviews and testimonials, including ones from people who do not exist or who never used the service [4]. My standard is stricter than avoiding a violation: no invented clients, numbers or quotes of any kind.
For the same reason, this site makes no savings promises. A plan can show you where the money goes. It cannot tell you in advance what a project will cost in the end.
FAQ
Is Alithos Advisory independent?
Yes. Alithos Advisory is paid by the client alone, on a flat fee. It takes no commissions, referral fees, kickbacks, sponsorships or affiliate payments from lenders, dealers, brokers, contractors or any other vendor, in either direction.
Are the cost figures on alithos.co survey data?
No. Figures labeled as the Alithos planning model are planning assumptions, not survey data and not a quote. Market figures, such as SBA loan limits or ADA practice data, are cited to their publisher with a year on the page where they appear.
Can I use these guides for tax or legal decisions?
Use them to prepare better questions, not to make the decision. Tax content is educational and names the tax year it covers. Confirm anything about deductions with your CPA, and have your attorney review a lease or contract before you sign.
How do I report an error on alithos.co?
Email dan@alithos.co with the page and the line you think is wrong, plus a source if you have one. If the error is confirmed, the page is fixed, the Updated date changes, and a dated correction note is added to the page.
Want to see the policy in practice? Start with the guides, such as dental practice startup costs, check a term in the glossary, or read the FAQ. When you want the numbers built on your own production, book a free Project Fit Call.
About this page. This policy applies to every page on alithos.co. I am not a contractor, architect, lender, attorney or CPA, and nothing here is legal, tax or investment advice. How we research and update this page.
Sources
- Internal Revenue Service, Rev. Proc. 2025-32, irs.gov, 2025.
- U.S. Small Business Administration, "Terms, conditions, and eligibility" (7(a) loan program), sba.gov, accessed 2026.
- American Dental Association, Health Policy Institute, "Dental practice research," ada.org, 2025.
- Federal Trade Commission, "Trade Regulation Rule on the Use of Consumer Reviews and Testimonials" (final rule, 16 CFR Part 465, 89 FR 68034), federalregister.gov, 2024; current text at ecfr.gov.