| R̅c = | Average cause-of-death-specific reimbursements for the 5-percent sample of decedents. |
| R̅a = | Average reimbursements for the 1-percent sample of all aged beneficiaries. |
| V(R̅c) = | Estimated variance of the average cause-of-death specific reimbursements. |
| V(R̅a) = | Estimated variance of the average reimbursements for all aged beneficiaries. |