“…When performing an economic evaluation, it is necessary to state explicitly who is benefiting from the intervention, as the benefits will not be the same across all possible beneficiaries. 4 There are several possible perspectives, including the patient, the hospital, the third party payer (i.e., Workers' Compensation Board, Medicare, Health Maintenance Organizations, Ministry of Health, National Health Service), and society. The perspective taken will depend on the question being asked.…”