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Table 2 Definition of nine health care usage cost components

From: Socioeconomic inequality of diabetes patients’ health care utilization in Denmark

Cost component Cost unit
Inpatient and outpatient services delivered in Danish hospitals registered in the National Patient Register divided into the following components:
1) Inpatient services
2) Inpatient services for stays longer than the average patient in this DRG-group
3) Inpatient services for rehabilitation
4) Outpatient services
5) Outpatient services for stays longer than the average patient in this DAGS-group
6) Outpatient services for rehabilitation
Diagnosis Related Grouping (DRG) system and Danish Ambulant Grouping System (DAGS) tariffs - year 2012 [35].
The DRG-tariff system is developed for administrative purpose and based on rough average costs across hospitals for specific diagnostic groups. Excludes interest and depreciation of buildings and equipment while other overhead costs are included
Primary care services delivered by general practitioners and privately practicing specialists such as: dentists, physiotherapists, chiropractors, chiropodists who are registered in the National Health Service Register divided into the following components:
1) Services in general practices
2) Services for privately practicing specialists
Reimbursement fees between the National Health Insurance scheme and private practicing physicians are used as cost units. General Practitioners are compensated by regions through a combination of per capita fee (app. 30% of total) and fee for service (app. 70%) [32]. To reflect this payment scheme in the unit cost, 43.8% of the fee for service in general practice was added on top. Overhead costs covered by capitation fee were hence not distributed across numbers of visits, as would have been most appropriate, but by resource burden.
Prescribed pharmaceuticals dispensed by Danish pharmacies and registered in the Danish national prescription register. (Pharmaceuticals consumed in hospitals are included in DRG-tariffs. Over-the-counter drugs are not included in the statements). Total sales price includes patient out of pocket payments since costs of prescribed pharmaceuticals are shared between the patient and the primary health care sector by a copayment scheme where patients are reimbursed according to their need. These costs were aggregated since total costs are measured regardless of who pays. 20% VAT was subtracted.