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. 2000 Apr 29;320(7243):1165. doi: 10.1136/bmj.320.7243.1165

Table 4.

Costs and effects of treatment with sildenafil and papaverine-phentolamine injection and difference between two treatments

Year Successfully treated patients (%)
Incremental cumulative effects (QALY) Incremental cumulative costs (£) Incremental cost utility ratio (£/QALY)
Sildenafil Injection
1 77.25 6.40 7.79 28 368 3639
2 69.53 5.50 14.84 44 773 3017
3 66.05 5.23 21.53 60 356 2803
4 62.75 4.97 27.88 75 161 2695
5 59.61 4.72 33.92 89 226 2630
* 2329
*

In year N the incremental cost utility ratio is a function of the incremental cumulative costs divided by incremental cumulative effects over these N years. But if you look at the cost utility ratios in the first and second year separately, you get an incremental cost utility ratio of £3639 per QALY in the first year and £2329 per QALY in the second year. The incremental cost utility ratio is constant from the second year on: £2329 per QALY. So, in the long term, the influence of the first year treatment costs is diminishing and the incremental cost utility ratio approaches £2329 per QALY.