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Table 4 Mayo Clinic Cost Methods, 2003–2015

From: Developing a standardized healthcare cost data warehouse

Cost Method % of Total Lines % of Professional or Hospital
Professional services 48.6  
 Anesthesia   0.8
 Clinical laboratory   28.0
 Drugs   1.7
 Durable medical equipment   <0.1
 Gap   4.5
 Header   3.3
 Impute   0.8
 Physician Fee Schedule   32.8
 Zero charge   28.1
Hospital services 51.4  
 Cost to charge ratio   73.4
 Zero charge   26.6