Guidelines for Accounting Long-Term Care Expenditure under SHA 2011

Overview

This document provides additional advice on how to account for long-term care expenditure under SHA 2011 and is intended to serve as guidance to health accounts experts for the reporting of long-term care under the JHAQ data collection. The SHA 2011 manual is clear about which activities of long-term care need to be distinguished but less clear when it comes to defining the different groups of beneficiaries for which these services are provided. This document is an update of the guidelines published in December 2012. It is hoped that the document will further limit differing interpretations and contribute to a more comparable data collection in the area of long-term care expenditure. Please note that the recommendations given in this document deviate in some few instances from the SHA 2011 manual to make accounting more consistent.