Table 1 Overview of cost positions that participants of the survey had to answer

Acquisitions

 Furnishing

 Electrical equipment

 Telecommunication devices (including computers)

 Vehicles

 Therapy-related acquisitions

 Psychological test material and other acquisitions

Operational costs

 Lease costs

 Transportation expenses

 Staff costs

 Salaries

 Training costs

 Interest

 Telecommunication

 Office supplies

 Insurance fees

 Marketing and accounting expenditures

 Therapy-related costs (books, tests, etc.)