Table 1. Recorded resources and source of monetary valuation, by health care sector.

Sector	Resources	Units	Source for monetary valuation
Inpatient treatment	Stays in general hospitals, specialized psychiatric and neurological hospitals or rehabilitation clinics (including day-patient treatment)	Days in hospital	Per diem costs by type (Federal Statistical Office, German Hospital Federation, Statutory Pension Insurance Fund; [13]–[16])
Outpatient phy-sician services	Treatment by GPs, specialists and outpatient clinics	Number of contacts	Calculated costs per contact, by specialization [17]
Outpatient non-physician services	E.g., physiotherapy, massage, occupational therapy, speech therapy	Number of contacts	Reimbursement schedules (Statutory health insurance funds; [18]–[20]), calculated costs per contact [17], by type
Medical supplies and dental prostheses	E.g., walkers, incontinence pads, hearing aids, surgical stockings; bridge, crown	Quantity	Reimbursement schedules (Statutory health insurance funds, Federal Association of Panel Dentists; [21], [22]), calculated costs per item [17], by type
Pharmaceuticals	Specific products (including trade name, drug code, package size, pharmaceutical form, dosage)	Quantity	Pharmacy retail prices (Rote Liste 2008; [23])
Nursing home care	Nursing home home stays (residential and day care)	Days	Calculated costs of care per day (Federal Statistical Office [24]), by type
Professional nursing 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 due 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; [25], [26])
Informal care	Care and assistance provided by family or friends, differentiated by type and limited to care or assistance required due 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; [25], [26])