This article, published in Health Care Financing Review, highlights revisions to the National Health Expenditures Accounts in 2004 which include better assessment of medical sector capital expenditures including software, construction and equipment.  The revised estimates raise health spending’s share of the GDP by .4 percent to 15.8 percent in 2003. 

Sensenig, A. L., & Donahoe, G. F. (2006). Improved estimates of capital formation in the National Health Expenditure Accounts (PDF | 155.17 KB). Health Care Financing Review, 28(1): 9-23. 

Authors:  Arthur L. Sensenig, Gerald F. Donahoe.