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. 2008 Dec 11;8:252. doi: 10.1186/1472-6963-8-252

Table 4.

Health care expenditures

Category Kaiser Permanente (2000)
US Dollars
Danish Healthcare System (2000)
US Dollars
Gross expenditures/revenue adjusted for: $14 200 m $12 791 m
 Less capital depreciation - $557 m - $256 m
 Less profit - $668 m - 0
Operating expenditures: $12 975 m $12 535 m
Operating expenditures corrected for different expenditures: $12 975 m $12 535 m
 Dental care - $10 m -$473 m
 Special circumstances - $ 1 065 m -$278 m
 Long-term nursing care - $ 2 283 m
Net expenditures after corrections: $11 900 m $ 9 779 m
Standardised per capita expenditures (6.1 million people for Kaiser; 5.3 million people for DHS) $1 951 $1 845
 Adjustments for age differences $1 951 $1 639
Final adjusted per capita expenditure $1 951 $1 480

‘Special circumstances’ refers to sales, marketing, and malpractice insurance (Kaiser Permanente) and research and development and state-covered malpractice insurance (Danish Healthcare System). For the DHS net expenditures ($9 799m) equals operating expenditures less (dental costs plus long term care, less supplementary private health insurance).