Best Practice in Institutionalising Health Accounts

Annex B. National classifications used in health accounts production that deviate from SHA 2011

Table A B.1. National classifications of health accounts in Australia

Area of expenditure	Source of funds
Hospitals Public hospital services Private hospitals Primary healthcare Unreferred medical services Dental services Other health practitioners Community health and other Public health Benefit-paid pharmaceuticals All other medications Referred medical services Other services Patient transport services Aids and appliances Administration Research Capital expenditure	Government Australian government Department of Veterans’ Affairs (DVA) Health and other Premium rebates State and local Non-government Health Insurance Fund (HIF) Individuals Other

Source: Australian Institute of Health and Welfare (AIHW).

Table A B.2. National classifications of health accounts in Canada

Sector	Use of funds.
Provincial government Federal direct Municipal government Social security funds Public sector Private sector	Hospitals Other institutions Physicians Other professionals: dental services Other professionals: vision care services Other professionals: other services Prescribed drugs Non-prescribed drugs Public health Administration Other health spending: health research Capital

Source: Canadian Institute for Health Information (CIHI).

Table A B.3. National classifications of health accounts in France

Care and medical goods	Financing
Hospital care Public sector Private sector Outpatient care Ambulatory care Care by doctors and midwives Care by medical auxiliaries Dental care Medical biology laboratories Thermal cures Medications Optics Medical goods other than optics Medical transport	Social security State Complementary organisms Households

Source: Direction de la recherche, des études, de l’évaluation et des statistiques (DREES).

Table A B.4. National classifications of health accounts in Germany

Source of funding	Type of service	Facility
Public budgets Statutory health insurance Statutory long-term care insurance Statutory pension insurance Statutory accident insurance Private health insurance Employers Households/private non-profit organisations	Prevention/health protection General health protection Health promotion Early detection of diseases Appraisal and co‑ordination Medical services Basic services Special services Laboratory services Diagnostic imaging Nursing/therapeutic services Nursing services Therapeutic services Maternity services Food and accommodation Goods Pharmaceuticals Aids and appliances Dentures Other medical supplies Transportation Administrative services Investment (can be added to CHE)	Health protection Outpatient healthcare facilities Medical practices Dental practices Practices operated by other healthcare professionals Pharmacies Health craft trades/health retailing Home care services Full-time/part-time in-patient healthcare facilities Hospitals Prevention/rehabilitation facilities Full-time/part-time residential care facilities Ambulance services Administration Other institutions and households Foreign countries (imports)

Source: Statistisches Bundesamt (DESTATIS).

Table A B.5. National classifications of health accounts in the Netherlands

Providers

Services

Total care and welfare providers General Care: Total providers of health and long-term care General Care: Providers of medical specialist care General Care Medical Specialists: General hospitals General Care Medical Specialists: University Medical Centers General Care Medical Specialists: Other providers of medical specialist care General Care: Providers of mental health care General Care: General practitioner practices and health centres General Care: Dental practices General Care: Paramedical and midwifery practices General Care: Providers of nursing, care, and maternity care General Care: Providers of care for people with disabilities General Care: Providers of prevention and public health General Care: Providers of supportive services General Care: Providers of other health services Youth and Social Work: Total youth and social work providers Youth and Social Work: Providers of childcare Youth and Social Work: Providers of youth care Youth and Social Work: Providers of social housing Youth and Social Work: Providers of social work and other welfare services Other Sectors: Providers outside the care and welfare sector Other Sectors: Pharmacies Other Sectors: Providers of medical aids Other Sectors: Providers of care as a secondary activity Other Sectors: Family households Other Sectors: Foreign care and welfare providers Other Sectors: Policy and management organisations

Total health and welfare care Clinical care in medical specialist care Day treatment in medical specialist care Outpatient care in medical specialist care Other care in medical specialist care Mental health care General practitioner care Dental care Paramedical care Rehabilitation care Maternity care Chain care Preventive care Medicines Medical aids Other health services Nursing and care with residence Nursing and care at home Palliative care Care for people with disabilities Protected living Social housing Other welfare services Youth care Childcare Education Research and Development (R&D) Policy and management

Source: Centraal Bureau voor de Statistiek (CBS).

Table A B.6. National classifications of health accounts in Spain

Economic classification	Functional classification	Sectorial classification
Personnel remuneration Intermediate consumption Fixed capital consumption Agreements Current transfers Capital expenditure	Hospital and specialised services Primary care services Public health services Collective health services Pharmacy Transport, prosthetics, and therapeutic devices Capital expenditure	Central administration System of social security Civil servant insurance plans Autonomous communities Local corporations

Source: Ministry of Health.

Table A B.7. National classifications of health accounts in Switzerland

Financing scheme	Provider	Service	Source
State Social insurances Other social insurances Private insurance Other private financing Direct payments from households Financing schemes unknown	Hospitals Social medical institutions Medical practices Dental practices and clinics Other ambulatory and home service providers Auxiliary service providers Retail trade Non-profit organisations and NGOs State as service provider Insurances as service providers Rest of the world (imports)	Inpatient curative care Outpatient curative care Rehabilitative care Long-term care and help Ancillary services Medical goods Prevention Administration Other care	State: payments for services State payments for social security Households: compulsory health insurance premiums Households: supplementary health insurance premiums Households: other financing Households: cost sharing and out-of-pocket payments Enterprises: social security contributions Enterprises: private financing Financing source unknown

Source: Swiss Federal Statistical Office (FSO).

Table A B.8. National classifications of health accounts in the United States

Source of funding	Type of expenditure	Type of sponsor
Out-of-pocket Health insurance Private health insurance Medicare Medicaid Federal State and local Other Other third party payers and programmes and public health activity	Health consumption expenditures Personal healthcare Hospital care Professional services Physician and clinical services Other professional services Dental services Other health, residential, and personal care Home healthcare Nursing care facilities and continuing care retirement communities Retail outlet sales of medical products Prescription drugs Durable medical equipment Other non-durable medical products Government administration Net cost of health insurance Government public health activities Investment Research Structures and equipment	Business, households and other private Private business Household Other private revenues Government Federal State and local

Source: Centers for Medicare and Medicaid Services (CMS).