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. 1994 Fall;16(1):247–294.

Table 3. Taxable1 Receipts, by Type of Service Provided in Offices and Clinics of Doctors of Medicine: Calendar Years 1991-92.

Type of Services 1991 1992
Amount in Millions
Total Receipts $124,456 $134,986
Services Delivered in a Doctor's Office 51,360 56,922
Services Delivered in a Hospital 44,623 46,391
 Inpatient 29,929 30,568
 Outpatient 14,694 15,823
Services Delivered in Other Locations2 1,174 973
Laboratory and X-Ray Services 19,972 20,289
Merchandise Sales3 1,434 1,620
Other Sources4 5,893 8,791
Percent Distribution
Total Receipts 100.0 100.0
Services Delivered in a Doctor's Office 41.3 42.2
Services Delivered in a Hospital 35.9 34.4
 Inpatient 24.0 22.6
 Outpatient 11.8 11.7
Services Delivered in Other Locations2 0.9 0.7
Laboratory and X-Ray Services 16.0 15.0
Merchandise Sales3 1.2 1.2
Other Sources4 4.7 6.5
1

NHE estimates of physician services also include receipts of tax-exempt physician offices and clinics (including HMOs), clinics and offices of osteopathic physicians, and receipts of independently billing laboratories.

2

Includes patient care services delivered in a nursing home or private residence.

3

Includes receipts from the sale of prescription and non-prescription drugs, optical goods, and orthopedic appliances.

4

Includes receipts not elsewhere classified.