Variables

Estimation Method

AP

(annual number of inpatients) + {(outpatient revenue) × (annual number of outpatients)/(inpatient revenue)}

TC

(medical cost) +(non medical cost)

ND

(medical specialists) + (general practitioners) + (dentists) + (oriental doctors) + (interns) + (residents)

NN

(nurses) + (nurses’ aides)

Capital Stock

(TFA)

{(land) + (buildings) + (land improvements) + (machinery) + (delivery equipment or vehicles) + (medical equipment) + (equipment) + (construction in progress)}− (accumulated amount of depreciation)