| (C/ADIS)db | = | Direct expense per adjusted discharge (ADIS) in the dth department in the bth bed size. |
| (C/SAL)db | = | Departmental expense-to-salary ratio. |
| (SAL/HR)db | = | Departmental hourly wage rate. |
| (HR/ADIS)db | = | Paid hours per adjusted discharge by department. |