This article examines the National Health Expenditure Accounts (NHEA), summarizing the NHEA's data sources, methods, strengths, limitations, and applications and concluding that analysis of health care cost data that requires aggregate-level statistics is the best use of the NHEA. 

Heffler, S., Nuccio, O., and Freeland, M. (2009). An overview of the NHEA with implications for cost analysis researchers. Medical Care, 47(7 Suppl 1): S37-43. DOI: 10.1097/MLR.0b013e3181a4f46a. http://www.find-health-articles.com/rec_pub_19536011-an-overview-nhea-implications-cost-analysis-researchers.htm

Authors: Stephen Heffler, Olivia Nuccio, Mark Freeland