Costs were discounted. Some items of the costs were reported separately. The costs were estimatedusing the data provided by the Health Care Financing Administration (HCFA). The following items wereincludedin the costing: the cost of first-transplant operation, organ procurement, the one-time cost of graft loss, the monthly costs following successful first transplantation, patient share of costs (including copayments for immunosuppressive drugs and other transplant therapies) and incremental cost.1995 price data were used. The fixed discount rate was 5%