Allocation of spending for clinical care and administration in the U.S. health care system. Values represent share of 2012 U.S. Health Consumption Expenditures (minus government public health activities; i.e., ~$2.6 trillion). BIR = billing and insurance-related costs. Non-BIR admin = all other administrative costs, e.g., medical records, scheduling. Non-BIR admin estimate detailed in Additional file 1.