Figure 2.
PL structure A: (Medical) Revenue, B: Fixed cost, C: Variable cost, D: Indirect cost, E: Direct cost, α: Medical profit, a: Depreciation for a hospital, b: Maintenance cost for a hospital, c: Labor costs, d: Cost of medical materials, e: Food expenses. A = α + B + C = α + D + E, B = a + b + c, C = d + e, D = a + b, E = c + d + e.
