The objective of the Health Account operation is to calculate the expenditure made on health by the institutional sectors in the Basque Country, its means of funding and the investment in the infrastructure that upholds this expenditure; its sources of information are the operations Hospital Statistics and the Public Outpatients Statistics, inter alia. Another objective is to produce the main macro-figures of the healthcare sector, following the main methodologies of the OECD System of Health Accounts, which enables its impact on the economy of the Basque Country and international comparisons to be analysed.