Fig. 1From: Opportunity costs and local health service spending decisions: a qualitative study from WalesWhere opportunity costs might arise. Figure 1 illustrates schematically the range of possibilities for where the opportunity cost of new TAs may lie. Offsetting savings may be found in a particular clinical programme (shown as columns) or in another type of expenditure such as the LHB’s medicines bill or staff costs (shown as rows). The yellow/green shading in Fig. 1 illustrates the example of an LHB finding offsetting savings in the medicines budget of Clinical Programme 2Back to article page