NIPA Reconciliation

Reconciling Health Care Expenditures in the National Health Expenditures Accounts and in the National Income and Product Accounts

• This research provides the most detailed reconciliation to date of the National Health Expenditure Accounts (NHEA), the official estimates of health care spending in the United States from the Centers for Medicare and Medicaid Services (CMS), and the estimates of health expenditures that are part of gross domestic product (GDP) produced by the Bureau of Economic Analysis (BEA), as part of the national income and product accounts (NIPAs). In this research, CMS and BEA define, quantify, and discuss many of the aggregate and detailed differences between the two accounts.