Exhibit 3. Selected Adjustments to Align National Health Expenditure Accounts (NHEA) and the Medical Expenditure Panel Survey Service Categories.

Amount Shifted1	Adjustment	Initial NHEA Category	Adjusted NHEA Category
$7.0	Hospital-Based Home Health	Hospital	Home Health
$4.7	Hospital-Based Pharmacy Sales	Hospital	Prescription Drugs
$2.2	Hospital-Based Personal Care	Hospital	Other Personal Care
$8.1	Outpatient Mental Health	Physician & Clinical Svcs.	Other Professional Svcs.
$5.9	Kidney Dialysis Providers	Physician & Clinical Svcs.	Other Professional Svcs.
$10.0	Other Providers	Physician & Clinical Svcs.	Other Professional Svcs.
$6.0	Prescription Drugs	Physician & Clinical Svcs.	Prescription Drugs
$4.7	Durable Medical Equipment	Physician & Clinical Svcs.	Other Medical Equipment
$31.6	Independently-Billed Laboratory	Physician & Clinical Svcs.	Other Professional Svcs.

¹In billions of 2007 U.S. dollars.

SOURCES: Calculations based on the MEPS (AHRQ, 2009), NHEA (CMS, 2012a), and other data sources.