The System of Health Accounts

The System of Health Accounts is organised around a tri-axial system of recording the health expenditure. The expenditure is grouped into the three following categories:

- health care by function (HC)

- health care service provider industries (HP)

- sources of funding (HF)

Functional classification of health care

The functional approach refers to the goals or purposes of health care. Different producers may provide the same kind of health care functions, i.e. hospitals or diagnostic laboratories could provide diagnostic imaging. The functional classifications are as follows:

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.2 Rehabilitative care HC.3 Long-term care (health) HC.3.1 Inpatient long-term care (health) HC.3.4 Home-based long-term care (health) HC.4 Ancillary services HC.4.1-4.2 Clinical laboratory and diagnostic imaging HC.4.3 Patient transportation HC.5 Medical goods dispensed to out-patients HC.5.1 Pharmaceuticals and other medical non durable goods HC.5.1.1-5.1.2 Medicines (prescribed and over-the-counter) HC.5.1.3 Other medical non-durable goods HC.5.2 Therapeutic appliances and other medical durable goods HC.5.2.1 Glasses and other vision products HC.5.2.2 Hearing aids HC.5.2.3 Orthopaedic appliances and other prosthetics HC.5.2.9 Medico-technical devices, including wheelchairs HC.6 Preventive care HC.6. 1 Information, education and counseling programmes HC.6. 4 Healthy condition monitoring programmes HC.7 Governance and health system and financing administration HK.1 Capital formation of health care provider institutions (excl. Research and Development HKR.4 Research and Development in Health

For cross-classifications of the functional approach with the SNA 93 functional classifications, like COFOG (classification of the functions of government) and COICOP (classification of individual consumption by purpose), see: A System of Health Accounts .

Classification of health care providers

A classification of health care industries serves the purpose of arranging country specific institutions into common internationally applicable categories. The provider classification comprises both primary and secondary producers of health care services. The classification of health care provider industries is listed in the table below:

HP.1 Hospitals HP.1.1 General hospitals HP.1.2 Mental health hospitals HP.2 Residential long-term care facilities HP.2.1 Long-term nursing care facilities HP.3 Providers of ambulatory health care HP.3.1 Medical practices HP.3.2 Dental practices HP.3.3 Other health care practitioners HP.3.5 Providers of home health care 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.5 Retailers and other providers of medical goods HP.6 Providers of preventive care HP.7 Health administration etc. HP.8 Rest of the economy HP.9 Rest of the world

For cross-classifications of the health care providers with ISIC (International Standard Industrial Classification), see A System of Health Accounts .

Classification of health care financing

In Norway, health care goods and services are financed both by private and public sources. Central government, local government and the social security fund are the public sources, while the private sources mainly consist of household out-of-pocket payments. The classification of health care financing is listed in the table below:

HF.1 General government HF.1.1 General government excluding social health insurance HF.1.1.1 Central government HF.1.1.2 Local/municipal government HF.1.2 social health insurance (national insurance) HF.2 Corporations HF.3 Private household out-of-pocket expenditure HF.4 Rest of the world

Classification of Institutional sector

The health expenditures are also grouped by producing institutional sector. The institutional sector is a statistical standard used mainly in National Accounts. It splits the Norwegian economy into sectors on the basis of groups of homogeneous institutional units. In Norway, we have 6 main sectors: General government (central and local government), financial corporations, non-financial corporations, non-profit institutions serving households, households and rest of the world. The health expenditures are grouped into: