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Correspondence
March 2001

Histopathologist: To Step Section or Not?

Arch Dermatol. 2001;137(3):376-377. doi:

In reply

We thank Dr Penneys for his thoughtful comments. As stated, our financial calculations concerned technical costs for a prior calendar year; they were performed on a dedicated mainframe computer using the TS 1 cost accounting program (version TS-1, 1997; TSI Inc, Cincinnati, Ohio). Labor standards were derived using the Canadian laboratory workload system. Direct costs included technical labor, supplies, support labor, rent (including storage space), depreciation on equipment, laboratory managers' salaries, telephone, and equipment maintenance. Indirect costs included institutional overhead (hospital administration, billing, purchasing, electricity, etc), and, as the sole professional component, payment to pathologists under Medicare Part A to administer quality assurance.

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