Table 1.

Recorded resources, units of measurement and unit costs used for calculation of costs in the primary analysis

Sector	Resources	Units	Unit costs (source)
In-patient treatment	Stays in general hospitals, specialized psychiatric and neurological hospitals or rehabilitation clinics (including day patient treatment)	Days in hospital	Calculated costs of care per day by type (Federal Statistical Office, German Hospital Federation, Statutory Pension Insurance Fund) [35-37]
Out-patient physician treatment	Treatment by GPs, specialists and out-patient clinics	Number of contacts	Calculated costs per contact, by specialization [38]
Other out-patient treatment	E.g. physiotherapy, massage, occupational therapy, non-medical practitioner	Number of contacts	Reimbursement schedules (Statutory health insurance funds; [39-41], calculated costs per contact [38], by type, schedule of fees (Federal office of administration) [42]
Medical supplies and dental prostheses	E.g. walkers, incontinence pads, hearing aids, surgical stockings, dental bridge, crown	Quantity	Reimbursement schedules (Statutory health insurance funds, Federal Association of Panel Dentists; [43,44], calculated costs per item [38], by type
Pharmaceuticals	Specific products (including trade name, drug code, package size, pharmaceutical form, dosage)	Quantity	Pharmacy retail prices (MMI-Pharmindex, Medizinverlag Medizinische Medien Informations GmbH (MMI, Neu-Isenburg) [45]
Nursing home care	Nursing home stays (residential and day care)	Days	Calculated costs of care per day (Federal Statistical Office) [46], by type
Professional home care	Care and assistance provided by professional nursing services and other paid help, differentiated by type (e.g. basic care, assistance with cleaning, shopping, financial matters etc.) and limited to care or assistance required owing to illness or age	Hours	Hourly gross wage rate plus non-wage labor costs for employees in the domain of care and assistance for the elderly or handicapped (Federal Statistical Office) [47,48]
Informal care	Care and assistance provided by family or friends, differentiated by type and limited to care or assistance required owing to illness or age	Hours	Replacement cost method: Hourly gross wage rate plus non-wage labor costs for employees in the domain of care and assistance for the elderly or handicapped (Federal Statistical Office) [47,48]