Table 1.

Cost categories and apportionment methods

Cost category	Indirect cost centre (where applicable)	Final apportionment
Non-salary personnel expenses
Per diems	Administration	Inpatient equivalents
Funeral subsidy		Total salary cost
Goods
Fuel and lubricants	Transport and logistics	Number of admissions
Infrastructure maintenance		Floor space
Equipment maintenance		Equipment value
Perishable stationery	Administration	Inpatient equivalents
Uniform and shoes		Total staff numbers
Other perishable goods	Administration	Inpatient equivalents
Services
Communications	Administration	Inpatient equivalents
Flight tickets	Administration	Inpatient equivalents
Facility rent	Administration	Inpatient equivalents
Infrastructure maintenance		Space
Equipment maintenance		Equipment value
Transport and cargo	Transport/logistics	Admissions
Insurance	Administration	Inpatient equivalents
Legal representation	Administration	Inpatient equivalents
Consultancy and technical assistance	Administration	Inpatient equivalents
Water and electricity		Floor space
Health information	Administration	Inpatient equivalents
Other services		Floor space
Current transfers
Customs tax	Administration	Inpatient equivalents