System of health accounts sha 2011 tracks all health spending in a given country over a defined period of time regardless of the entity or institution that financed and managed that spending. Health accounts as well as by international comparisons of health care spending this manual of a system of health accounts sha provides a set of comprehensive consistent and flexible ac counts it establishes a conceptual basis of statistical reporting rules and proposes a newly devel. The system of health accounts sha was devised by the organisation for economic co operation and development oecd and has been adopted for joint reporting of health care expenditure by the oecd eurostat and the world health organisation. The high deductible health plan when combined with a health savings account is the only health insurance plan option available that can possibly have a net gain of value during the year if the funds are invested in the health savings account rather than improve the us health systems problems
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