This course focuses on macro analysis of the current financial state of healthcare in the United States. The relationships of value, quality, and price are analyzed. Transparency related to price and quality is considered. Fundamental items such as balance sheets/income statements, accounting vs. financial reporting, equity, cash flows, and debt financing are covered in detail. Payment and incentive models are considered in connection with employer-furnished benefits, private health insurance plans, Medicare and Medicaid. Current issues, such as pay for performance, shared savings, cost shifting, and healthcare for the aging, under and uninsured are discussed. Students will discuss variations in health policy related to payment and coverage systems.