Direct costs

• Medical costs of hospitalisation  Total number of inpatients_{i }* PAR(I)_{i} * average per capita annual hospitalisation costs_{i}  Difference in average per capita annual hospitalisation costs b/t smokers and nonsmokers * total number of smokers 
• Medical costs of physician visits  Total number of outpatients_{i }* PAR(O)_{i} * average per capita annual outpatient visit costs_{i}  Difference in average per capita annual outpatient visit costs b/t smokers and nonsmokers * total number of smokers 
• Transportation costs to health providers  Total number of outpatients_{i }* PAR(O)_{i} * average per capita annual outpatient visits_{i} * average transportation costs per visit  Difference in average per capita annual outpatient visits b/t smokers and nonsmokers * total number of smokers * average transportation costs per visit 
• Caregiver’s costs  Total number of inpatients_{i }* PAR(I)_{i} * average per capita annual inpatient days_{i} * daily rates of nursing care  Difference in average per capita annual inpatient days b/t smokers and nonsmokers * total number smokers * daily rates of professional caregiver’s service 
Indirect costs

• Costs of absence from work  (Total number of inpatients_{i }* PAR(I)_{i} * average per capita annual inpatient days_{i} * average daily wage rate) + (total number of outpatients_{i }* PAR(O)_{i} * average per capita annual outpatient visits_{i} * average visit time * average hourly wage rate)  (Difference in average per capita annual inpatient days b/t smokers and nonsmokers * total number of smokers * average daily wage) + (difference in average per capita annual outpatient visits b/t smokers and nonsmokers * total number of smokers * average visit time * average hourly wage) 
• Premature death costs  Total number of deaths * PAR(D)_{i} * total expected future earnings during PYLL  Difference in probability of death b/t smokers and nonsmokers * total number of smokers * total expected future earnings during PYLL 