Table 7. Estimated effect of resident-to-bed ratio on indirect teaching costs under two alternative regression specifications.

Resident-to-bed ratio	Categorized IRB1	Log-linear2
	Percent
0-0.1	5.1	35.4
0.1-0.2	7.4	8.0
0.2-0.3	14.6	13.1
0.3-0.4	22.1	17.9
0.4-0.5	26.7	22.7
0.5 or greater4	27.4	29.5

¹Calculated as e^B.

²Calculated as IRB^B where B = .55, from Table 4, column 4.

³Calculated using IRB = 1.1.

⁴Calculated using IRB = 1.6.

NOTE: Variable names and definitions are shown in Table 1.

SOURCE: Health Care Financing Administration, Bureau of Data Management and Strategy: Data from the Medicare Provider Analysis and Review file, Medicare Cost Reports, and the Provider-Specific file.