Common diagnoses among the highest-cost 10% are ischemic heart disease (including congestive heart failure), cancer, diabetes, hypertension, pulmonary conditions, mental disorders, and trauma. Moreover, the highest-cost patients have 3 or more comorbid conditions. Particularly for heart disease and cancer, the bulk of expenditures are for inpatient care. Kidney disease and stroke incur the highest average cost per person, but fewer people have these conditions than heart disease, cancer, trauma, mental disorders, and hypertension (5 - 6). Almost all high-cost patients utilize inpatient hospital services (7).