Best Practice in Institutionalising Health Accounts

Annex A. Key classifications of the System of Health Accounts 2011

Table A A.1. Classification of Health Care Functions (HC)

HC-Categories		Description
HC.1		Curative care
	HC.1.1	Inpatient curative care
	HC.1.2	Day curative care
	HC.1.3	Outpatient curative care
	HC.1.3.1	General outpatient curative care
	HC.1.3.2	Dental outpatient curative care
	HC.1.3.3	Specialised outpatient curative care
	HC.1.3.9	All other outpatient curative care
	HC.1.4	Home‑based curative care
HC.2		Rehabilitative care
	HC.2.1	Inpatient rehabilitative care
	HC.2.2	Day rehabilitative care
	HC.2.3	Outpatient rehabilitative care
	HC.2.4	Home‑based rehabilitative care
HC.3		Long-term care (health)
	HC.3.1	Inpatient long-term care (health)
	HC.3.2	Day long-term care (health)
	HC.3.3	Outpatient long-term care (health)
	HC.3.4	Home‑based long-term care (health)
HC.4		Ancillary services (non-specified by function)
	HC.4.1	Laboratory services
	HC.4.2	Imaging services
	HC.4.3	Patient transportation
HC.5		Medical goods (non-specified by function)
	HC.5.1	Pharmaceuticals and other medical non-durable goods
	HC.5.1.1	Prescribed medicines
	HC.5.1.2	Over-the‑counter medicines
	HC.5.1.3	Other medical non-durable goods
	HC.5.2	Therapeutic appliances and other medical durable goods
HC.6		Preventive care
HC.7		Governance and health system and financing administration
All HC		All functions = Current Health Expenditure

Source: OECD/WHO/Eurostat (2011), A System of Health Accounts: 2011 Edition, https://doi.org/10.1787/9789264116016-en.

Table A A.2. Classification of Health Care Providers (HP)

HP-Categories		Description
HP.1		Hospitals
	HP.1.1	General hospitals
	HP.1.2	Mental health hospitals
	HP.1.3	Specialised hospitals (other than mental health hospitals)
HP.2		Residential long-term care facilities
HP.3		Providers of ambulatory healthcare
	HP.3.1	Medical practices
	HP.3.2	Dental practices
	HP.3.3	Other healthcare practitioners
	HP.3.4	Ambulatory healthcare centres
	HP.3.5	Providers of home healthcare services
HP.4		Providers of ancillary services
	HP.4.1	Providers of patient transportation and emergency rescue
	HP.4.2	Medical and diagnostic laboratories
	HP.4.9	Other providers of ancillary services
HP.5		Retailers and other providers of medical goods
	HP.5.1	Pharmacies
	HP.5.2	Retail sellers and other suppliers of durable medical goods and medical appliances
	HP.5.9	All other misc. sellers and other suppliers of pharmaceuticals and medical goods
HP.6		Providers of preventive care
HP.7		Providers of healthcare system administration and financing
HP.8		Rest of economy
	HP.8.1	Households as providers of home healthcare
	HP.8.2	All other industries as secondary providers of health care
HP.9		Rest of the world
All HP		All providers = Current Health Expenditure

Source: OECD/WHO/Eurostat (2011), A System of Health Accounts: 2011 Edition, https://doi.org/10.1787/9789264116016-en.

Table A A.3. Classification of Health Care Financing Schemes (HF)

HF-Categories			Description
HF.1		Government schemes and compulsory contributory healthcare financing schemes
	HF.1.1	Government schemes
	HF.1.2	Compulsory contributory health insurance schemes
	HF.1.2.1	Social health insurance schemes
	HF.1.2.2	Compulsory private insurance schemes
HF.2		Voluntary healthcare payment schemes
	HF.2.1	Voluntary health insurance schemes
	HF.2.2	NPISH financing schemes
	HF.2.3	Enterprise financing schemes
HF.3		Household out-of-pocket payment
HF.4		Rest of the world financing schemes (non-resident)
All HF		All financing schemes = Current Health Expenditure

Source: OECD/WHO/Eurostat (2011), A System of Health Accounts: 2011 Edition, https://doi.org/10.1787/9789264116016-en.