“…Costs were identified for the 15 most common medical discharge diagnoses (acute myocardial infarction, pneumonia, congestive heart failure, arrhythmia, esophageal or gastric disease, chronic obstructive pulmonary disease, urinary tract infection, renal failure, gastrointestinal tract bleeding, hip fracture, metabolic disorder, respiratory tract disease, chest pain, stroke, and sepsis) and 6 common complex surgical procedures previously used to study costs and quality of surgical care (hip replacement, colectomy, coronary artery bypass grafting, endovascular abdominal aortic aneurysm repair, pulmonary lobectomy, and open abdominal aortic aneurysm repair). 17 , 21 , 22 All costs were attributed to the hospital at which the index stay occurred regardless of the site of subsequent care (eg, readmission to a different hospital was attributed to the index hospital). The costs of care for hospitalizations ending in transfer (n = 20 710 [1.7%]) were assigned to the original hospital.…”