Calculations of ranges were based uponestimatesoflowandhighaveragecharges(ACh)fortreatmentsofillnesstypesin2010(AHRQ,2013).Themarginalcost(MC)oftreatmentforEmergencyDepartment(ED)visitswas23%ofACh;theMCof treatmentforINPTadmissionswas14%ofACh.Lostincomeisestimatedat$120/day.Key:ACh=averagecharge;AC=averagecost;D=digestive;ED=emergencydepartment;INPT=hospitalinpatient;MC=marginalcost;R=respiratory.