“…Detailed cost data (in Canadian dollars) was extracted from the hospital's case-costing system, which is used as an Ontario Provincial reference site. 14 The proprietary accounting system (Transition cost accounting system 15,16 ) provides direct and indirect costs at the "functional center" level. Each hospital department (eg, operating room, radiology, laboratory, pharmacy, nursing care, allied health, and patient food) is regarded as a functional cost center.…”