“…In this issue of JAMA Ophthalmology, Portney and colleagues, who together represent 6 large surgical practices, provide an excellent accounting of the cost of complex cataract procedures. 1 Their study applies time-driven activity-based costing (TDABC) to evaluate factors that drive the cost burden of cataract surgery: surgical team time, facility, disposables, and overhead. TDABC has been the preferred method for cost accounting in business since the 1990s.…”