Table 4

Health care expenditures

Category

Kaiser Permanente (2000)

US Dollars

Danish Healthcare System (2000)

US Dollars


Gross expenditures/revenue adjusted for:

$14 200 m

$12 791 m

Less capital depreciation

- $557 m

- $256 m

Less profit

- $668 m

- 0

Operating expenditures:

$12 975 m

$12 535 m

Operating expenditures corrected for different expenditures:

$12 975 m

$12 535 m

Dental care

- $10 m

-$473 m

Special circumstances

- $ 1 065 m

-$278 m

Long-term nursing care

- $ 2 283 m

Net expenditures after corrections:

$11 900 m

$ 9 779 m

Standardised per capita expenditures (6.1 million people for Kaiser; 5.3 million people for DHS)

$1 951

$1 845

Adjustments for age differences

$1 951

$1 639

Final adjusted per capita expenditure

$1 951

$1 480


‘Special circumstances’ refers to sales, marketing, and malpractice insurance (Kaiser Permanente) and research and development and state-covered malpractice insurance (Danish Healthcare System). For the DHS net expenditures ($9 799m) equals operating expenditures less (dental costs plus long term care, less supplementary private health insurance).

Frølich et al. BMC Health Services Research 2008 8:252   doi:10.1186/1472-6963-8-252

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