Study Objective: Evaluate whether there is more surgery (in the US State of Florida) at the end of the year, specifically among patients with commercial insurance. Design: Observational cohort study. Setting: The 712 facilities in Florida that performed inpatient or outpatient elective surgery from January 2010 through December 2019. Results: Among patients with commercial insurance, December had more cases than November (1.108 [1.092-1.125]) or January (1.257 [1.229-1.286]). In contrast, among patients with Medicare insurance (traditional or managed care), December had fewer cases than November (ratio 0.917 [99% confidence interval 0.904-0.930]) or January (0.823 [0.807-0.839]) of the same year. Summing among all cases, December did not have more cases than November (ratio 1.003 [0.992-1.014]) or January (0.998 [0.984-1.013]). Comparing December versus November (January)