- Health care institutions can perform health, health-related and non-health activities. Only the value of health services and medical goods provided by the corresponding (health care or non-health) institution is defined as health expenditure. For measurement of non-market production, see OECD SHA Manual, Chapter 5.
- Current expenditure does not include exports of health care services, i.e. services provided by domestic providers to foreigners, but includes imports of health care, such as health spending abroad by residents.