Table 1.

Input parameter on costs and revenue in different practices, stratified by revenue stream and service subset (expected costs and revenue without any Covid-19 mitigation/suppression policies).

Parameter	Practice S1		Practice S2
Na	39.244		7.701
	Euro	%	Euro	%
Total costs/year	360,747	100	245,016	100
Staff costs/year	151,587	42	86,991	35
Material costs/year	28,800	8	28,175	12
Laboratory costs/year	90,000	25	56,350	23
Others (office, redemption, interest) costs/year	90,360	25	73,500	30
Statutory revenue
Assessment, advice, endodontics, emergencies etc.	125,123	43.2	99,401	43.2
Restorations	48,124	16.6	38,231	16.6
Surgery	8,354	2.9	6,636	2.9
Prosthetics	72,697	25.1	57,752	25.1
Periodontology	10,847	3.7	8,617	3.7
Preventive dentistry	12,431	4.3	9,875	4.3
Others	11,802	4.1	9,375	4.1
Total	289,378	100.0	229,887	100.0
Private insurance, employer schemes, others revenue
Assessment, advice, endodontics, emergencies etc.	36,877	27.0	20,324	27.0
Restorations	14,184	10.4	7817	10.4
Surgery	2,462	1.8	1,357	1.8
Prosthetics	22,689	16.6	12,505	16.6
Periodontology	12,468	9.1	6,872	9.1
Preventive dentistry	21,644	15.8	11,929	15.8
Others	26,010	19.0	14,335	19.0
Total	136,334	100.00	75,139	100.00
Out-of-pocket revenue
Assessment, advice, endodontics, emergencies etcb	0	0	0	0
Restorations	53,871	38.1	31,985	38.1
Surgery	2,598	1.8	1,542	1.8
Prosthetics	23,271	16.5	13,857	16.5
Periodontology	12,788	9.0	7,615	9.0
Preventive dentistry	22,199	15.7	13,219	15.7
Others	26,677	18.9	15,886	18.9
Total	141,404	100.0	84,104	100.0

^aLicensed dentists excluding orthodontists. Orthodontic revenues were also excluded. Note that due to random sampling from distributions, modelled revenue (Table 2) will deviate minimally.

^bAssumed this subset to be zero and shifted to out-of-pocket expenses for restorations, as patients in Germany usually only pay treatments not fully or partially covered out of their own pockets. Note that this shift may affect consistency between subsets to a minor degree.