Table 2. Direct costs (US$) of adhered to and non-adhered to interventions to the hospital and PHS perspective.

Intervention	Avoided outpatient cost of co-morbidity	Avoided cost of hospitalization of co-morbidity	Sum of avoided outpatient costs and hospitalization costs	CP service marginal cost (hospital perspective) (SD)	Avoided cost (PHS perspective) (SD)
Adhered	4,073	73,081	77,154	547	76,609
Non-adhered	1,518	32,000	33,518	1,007	32,511
Conciliation adhered to	266	4,352	4,618	0	4,618
Conciliation non-adhered to	128	3,189	3,317	0	3,317
Total per year	1,995	36,479	39,536	518 (83)	39,019 (4,755)
Per patient year	6.0	109.2	118.4	1.5 (0.6)	116.8 (21)

CP: clinical pharmacy; PHS: Public Health System; SD: standard deviation.

Note: The marginal cost from the hospital perspective was estimated as the cost with the intervention minus the cost without intervention. For estimating the avoided cost to the PHS perspective was made: Sum of avoided outpatient and hospitalization costs – marginal costs of CP service). Thus, a positive marginal cost means no benefits of CP service and a positive avoided cost for the PHS means a real monetary benefit. Negative values for the marginal cost indicate that the cost margin was converted in favor of the intervention, characterizing the monetary benefit, or an expense that was avoided.