Table 4.

Mayo Clinic Cost Methods, 2003–2015

Cost Method	% of Total Lines	% of Professional or Hospital
Professional services	48.6
Anesthesia		0.8
Clinical laboratory		28.0
Drugs		1.7
Durable medical equipment		<0.1
Gap		4.5
Header		3.3
Impute		0.8
Physician Fee Schedule		32.8
Zero charge		28.1
Hospital services	51.4
Cost to charge ratio		73.4
Zero charge		26.6