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. 2021 Jan 12;22(2):195–221. doi: 10.1007/s10198-020-01243-3

Table 2.

Cost types included in cost categories

Cost category	Cost types included
Physician costs	Attending physicians^a
	Hospital physicians^a
	Physicians
	Physician reports^a
Medical costs	Anesthetics
	Imaging
	Diagnostics
	Dialysis
	Occupational therapy
	Delivery room
	Intensive care
	Laboratory
	Logopedia
	Emergency department
	Nuclear medicine
	Operating room
	Pathology
	Nursing
	Physiotherapy
	Psychology
Medical products costs	Drugs^a
	Blood products^a
	Implants^a
	Medical material^a
	Other medical products^a
Other costs	Primary transport^a
	Secondary transport
	Housing
	Housing (food)
	Housing (service)
	Housing (room)
	Patient administration
	Other fixed costs
	Other case-specific costs^a
Investment costs	Capital costs (depreciation)

^aDirect costs (i.e. cost items directly allocated at the case level)