Background - mvma.ca · 2017 Economic Report 3 Introduction Each year, the Canadian Veterinary...

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2017 Economic Report


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Contents Introduction .................................................................................................................................................. 3

Standardizing the Data ............................................................................................................................. 3

Number of Responses ............................................................................................................................... 4

Companion Animal Hospitals ........................................................................................................................ 5

Gross Revenue and Net Income ............................................................................................................... 5

Expenses ................................................................................................................................................... 7

Current and New Clients ........................................................................................................................... 9

Mixed and Large Animal Hospitals .............................................................................................................. 11

Gross Revenue and Net Income ............................................................................................................. 11

Expenses ................................................................................................................................................. 13

Conclusion ................................................................................................................................................... 16

Appendix ..................................................................................................................................................... 17

Companion Animal Hospitals ................................................................................................................. 17

Mixed and Large Animal Hospitals ......................................................................................................... 20

©2018, Ontario Veterinary Medical Association and Canadian Veterinary Medical Association All rights reserved. No part of this work covered by the publisher’s copyright may be reproduced or copied in any form or by any means (graphic, electronic or mechanical, including photocopying, recording, recording taping, or information and retrieval systems) without the written permission of the publisher.


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Introduction Each year, the Canadian Veterinary Medical Association (CVMA), in partnership with the provincial veterinary medical associations, conducts a Practice Owners Economic Survey. The purpose of this survey is to gather data on revenue, expenses, income, number of current and new clients, fees, and DVM and non-DVM staff compensation. This survey is graciously supported by the following industry partners:

- IDEXX Laboratories - Petsecure - Merck - Scotiabank

This report will present the findings of the 2017 CVMA National Practice Owners Economic Survey for companion and mixed/large animal practices and analyze Canada-wide trends over the past four years.

Standardizing the Data To ensure the accuracy of the data gathered through the Practice Owners Economic Surveys, researches conducted in-person, telephone, and e-mail interviews as necessary to clarify information. For example, adjustments were made to financial statements to account for income splitting, personal auto use, building ownership, and other personal deductions that could distort the financial reality. Once all required adjustments were applied, the results accurately depicted the true financial situation of each individual practice.

To compare gross revenues and net incomes between practices of various sizes, figures are converted to a Full Time Equivalent (FTE) DVM figure, representing a veterinarian working 1,750 hours annually. To arrive at the FTE DVM figures, gross revenue and net income for the practice as a whole is divided by the total number of DVM hours worked (for all veterinarians) in the practice. For example, if a veterinary practice had gross revenue in 2017 of $1 million and the total number of DVM hours worked in 2017 was 3,500 (equal to two FTEs), the gross revenue generated per FTE would equate to $500,000. Presenting figures using this standardization allows for comparisons across practices of various sizes, as well as those that may or may not employ associate veterinarians.


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Number of Responses All surveys are judged on the basis of their number of responses; more data points impart a higher degree of statistical significance in the conclusions drawn. The CVMA National Practice Owners Economic Survey has typically garnered a high number of responses from all provinces, with the bulk of surveys unsurprisingly submitted from the more populous provinces. The number of surveys submitted in 2017 declined from 2016, falling from over 700 to 561 nationally. Much of this was due to fewer responses in Ontario, Quebec and Alberta.

Figure 1. Number of responses to the 2017 Practice Owners Economic Survey by province.

561

82 76

35 24

215

83

13 18 8 7

0

100

200

300

400

500

600

700

800

Canada BC AB SK MB ON QC NB NS PE NL

2014 2015 2016 2017


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Companion Animal Hospitals

Gross Revenue and Net Income Canadian veterinarians, as a collective, had cause to celebrate in 2017. Gross revenue and net income both climbed substantially, setting new high-water marks. Revenue jumped by 8.6 per cent, to a national weighted average of $583,434 per FTE DVM, up from $537,452 in 2016. While expenses increased by 8.1 per cent, this higher revenue was still able to translate into growth in net income. The national weighted average net income spiked by 9.6 per cent, to $178,761, surpassing the previous high achieved back in 2014. Net income reflects the total amount left after all non-DVM expenses, for DVM salaries, bonuses, and practice owner income. This does not necessarily reflect the amount that is actually taken out of the practice, as practice owners may elect to use a portion of their net income to pay down practice debt, make capital expenditures, etc.

Figure 2. National weighted average gross revenue, net income, and non-DVM expenses per FTE DVM from 2014 to 2017 for companion animal hospitals.

$170,033 $159,900 $163,057$178,761

$529,202 $519,934$537,452

$583,434

$359,169 $360,034$374,395

$404,673

2014 2015 2016 2017

Revenue Expenses Net Income


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Broken down by province, Manitoba had the highest gross revenue per FTE DVM in 2017, at $611,226, while Prince Edward Island had the greatest net income, of $199,578. Please note that some of the fluctuations in figures, particularly in less populous provinces, may be a result of smaller sample sizes. National weighted average revenue, expenses and net income figures do not include Quebec due to the lack of data from 2014 to 2015.

2014 2015 2016 2017

Canada $529,202 $519,934 $537,452 $583,434

BC $533,750 $529,693 $536,891 $577,733

AB $596,750 $568,393 $563,673 $602,371

SK $413,000 $402,903 $447,151 $442,751

MB $584,500 $581,505 $520,929 $611,226

ON $519,750 $508,441 $539,523 $594,852

QC na na $456,305 $472,375

NB $465,500 $454,777 $478,468 $477,328

NS $427,000 $475,605 $540,460 $583,623

PE $383,250 na $475,039 $494,977

NL $633,500 $681,707 $611,776 $592,278

Table 1. Average gross revenue per FTE DVM by province from 2014 to 2017 for companion animal hospitals.

2014 2015 2016 2017

Canada $170,033 $159,900 $163,057 $178,761

BC $153,720 $166,520 $173,355 $193,347

AB $198,121 $179,486 $164,328 $182,223

SK $142,485 $148,469 $135,215 $132,183

MB $185,871 $191,171 $160,621 $177,745

ON $172,557 $152,296 $163,415 $180,413

NB $121,495 $131,925 $133,753 $130,522

NS $120,841 $110,050 $136,528 $157,441

PE $133,754 na $188,535 $199,578

NL $216,023 $241,712 $198,860 $180,336

Table 2. Average net income per FTE DVM by province from 2014 to 2017 for companion animal hospitals.

Revenue growth is driven primarily by two factors: fee increases, and client numbers. Higher fees, as well as more clients, clients visiting more often, or clients spending more at each visit, all serve to push gross revenue upwards.


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Expenses While the overall dollar amount of non-DVM expenses increased, when assessed as a percentage of gross revenue, expenses actually fell slightly in 2017. From 2016 to 2017, the only non-DVM expense that saw a significant increase was drugs and supplies, climbing from 27.7 per cent of gross revenue, to 28.2 per cent. Overall, non-DVM expenses fell from 69.6 per cent of gross revenue to 69.4 per cent.

2014 2015 2016 2017

Drugs & Supplies 27.0% 27.3% 27.7% 28.2%

Wages (non-DVM) 20.4% 20.8% 21.0% 21.0%

Specialists 0.3% 0.5% 0.6% 0.5%

Rent 5.8% 5.6% 5.8% 5.7%

Office 1.6% 1.7% 1.7% 1.7%

Accounting & Legal 1.0% 1.0% 0.8% 0.8%

Bank Charges 2.0% 1.8% 1.8% 1.8%

Depreciation 1.4% 1.5% 1.4% 1.3%

Utilities 1.4% 1.4% 1.5% 1.3%

Repairs & Maintenance 1.3% 1.3% 1.2% 1.3%

Laboratory 2.4% 2.2% 2.3% 2.2%

Professional Dues 0.5% 0.5% 0.7% 0.6%

Other 0.1% 0.2% 0.1% 0.0%

Advertising 0.9% 0.9% 0.9% 0.8%

Equipment Rental 0.4% 0.5% 0.6% 0.6%

Bad Debt 0.1% 0.1% 0.1% 0.1%

Grooming 0.2% 0.1% 0.1% 0.1%

Continuing Education 0.5% 0.6% 0.6% 0.7%

Insurance 0.6% 0.7% 0.7% 0.7%

Non-DVM Expenses 67.9% 68.9% 69.6% 69.4%

Net Income (all DVMs) 32.1% 31.1% 30.4% 30.6%

Table 3. National weighted average of non-DVM expenses as a percentage of gross revenue from 2014 to 2017 for companion animal hospitals.


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When broken down by province, Nova Scotia had the highest percentage of gross revenue spent on non-DVM expenses in 2017, at 73.0 per cent, while Prince Edward Island had the lowest, at 59.7 per cent.

Canada BC AB SK MB ON NB NS PE NL

Drugs & Supplies 28.2% 28.2% 26.7% 26.4% 30.0% 28.1% 32.3% 33.2% 30.3% 29.3%

Wages (non-DVM) 21.0% 20.2% 21.3% 22.5% 19.6% 21.0% 24.7% 21.1% 15.4% 22.8%

Specialists 0.5% 0.6% 1.0% 0.2% 0.4% 0.5% 0.1% 0.1% 0.0% 0.0%

Rent 5.7% 4.8% 7.0% 6.6% 5.3% 5.6% 4.4% 5.4% 3.5% 6.0%

Office 1.7% 1.6% 1.8% 1.9% 1.6% 1.6% 1.7% 2.3% 0.5% 2.0%

Accounting & Legal 0.8% 0.8% 0.7% 0.7% 1.0% 0.9% 0.6% 0.9% 0.6% 0.2%

Bank Charges 1.8% 1.6% 1.4% 1.7% 2.2% 2.0% 1.2% 1.8% 1.1% 3.4%

Depreciation 1.3% 1.3% 1.0% 1.4% 2.1% 1.3% 0.9% 1.3% 0.7% 3.7%

Utilities 1.3% 1.2% 1.2% 1.1% 1.1% 1.4% 1.7% 1.2% 1.5% 1.3%

Repairs & Maintenance 1.3% 1.2% 0.9% 1.4% 1.4% 1.5% 1.0% 0.9% 2.1% 0.4%

Laboratory 2.2% 2.2% 3.1% 1.3% 1.3% 2.4% 1.1% 0.7% na 0.0%

Professional Dues 0.6% 0.5% 0.7% 1.1% 0.6% 0.6% 0.4% 0.6% 0.4% 0.3%

Other 0.0% 0.0% 0.0% 0.1% 0.2% 0.0% 0.0% 0.1% na 0.0%

Advertising 0.8% 0.6% 0.9% 1.5% 1.3% 0.8% 0.5% 0.7% 0.6% 0.2%

Equipment Rental 0.6% 0.4% 0.5% 0.7% 0.3% 0.7% 0.7% 0.8% 1.1% 0.0%

Bad Debt 0.1% 0.1% 0.0% 0.0% 0.0% 0.1% 0.0% 0.1% 0.0% -0.2%

Grooming 0.1% 0.0% 0.1% 0.0% 0.4% 0.1% 0.0% 0.0% na 0.0%

Continuing Education 0.7% 0.7% 0.6% 0.7% 1.4% 0.6% 0.6% 0.7% 1.0% 0.0%

Insurance 0.7% 0.6% 0.7% 0.7% 0.8% 0.7% 0.8% 1.1% 0.6% 0.2%

Non-DVM Expenses 69.4% 66.5% 69.7% 70.1% 70.9% 69.7% 72.7% 73.0% 59.7% 69.6%

Net Income (all DVMs) 30.6% 33.5% 30.3% 29.9% 29.1% 30.3% 27.3% 27.0% 40.3% 30.4%

Table 4. Average of non-DVM expenses as a percentage of gross revenue by province in 2017 for companion animal hospitals.


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While the national trend was that of decreased expenses in 2017, some provinces bucked this tendency, and saw their non-DVM expenses climb. Saskatchewan, Manitoba, New Brunswick, and Newfoundland and Labrador all experienced an increase in their non-DVM expenses as a percentage of gross revenue, from 2016 to 2017.

2014 2015 2016 2017

Canada 67.9% 68.9% 69.6% 69.4%

BC 71.2% 68.6% 67.7% 66.5%

AB 66.8% 68.4% 70.8% 69.7%

SK 65.5% 63.2% 69.8% 70.1%

MB 68.2% 67.1% 69.2% 70.9%

ON 66.8% 70.0% 69.7% 69.7%

NB 73.9% 71.0% 72.0% 72.7%

NS 71.7% 76.9% 74.8% 73.0%

PE 65.1% na 60.3% 59.7%

NL 65.9% 64.5% 67.5% 69.6%

Table 5. Average total non-DVM expenses as a percentage of gross revenue by province from 2014 to 2017 for companion animal hospitals.

Expenses are a critical component of net income, or practice profitability. Even a hospital that is successfully growing revenue may not be able to reap the rewards of their hard work, if their profitability is continually eroded by the faster growth of their expenses. Prudent expense control, accomplished through budgeting and careful attention to expenditures, can help make sure that a practice retains more of the revenue that they generate. Particular focus should be placed on those categories of expenses that consume the greatest amount of money: drugs and supplies, non-DVM wages, and laboratory.

Current and New Clients Current clients dipped slightly in 2017, after rebounding sharply in 2016. The national weighted average number of current clients (those clients seen within the past twelve months) per FTE DVM fell from 865 to 855. Meanwhile, new clients continued to climb upwards, increasing from 200 per FTE DVM in 2016 to 220. Please note that the national average number of current and new clients does not include Quebec in its calculation, due to the lack of 2014 data.


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2014 2015 2016 2017

Canada 845 826 865 855

BC 844 821 785 877

AB 993 871 930 897

SK 853 810 1,072 701

MB 1,070 940 1,037 1,086

ON 737 758 769 774

QC na 1,130 1,125 1,276

NB 1,113 1,044 1,182 848

NS 893 807 1,123 961

PE 1,113 na 1,036 1,270

NL 1,389 1,778 1,723 1,923

Table 6. Average number of current clients per FTE DVM by province from 2014 to 2017 for companion animal hospitals.

2014 2015 2016 2017

Canada 198 194 200 220

BC 236 230 217 239

AB 244 196 238 267

SK 188 197 207 210

MB 237 266 234 319

ON 162 167 169 179

QC na 261 278 322

NB 273 250 224 225

NS 182 186 229 237

PE 175 na 247 215

NL 307 323 352 504

Table 7. Average number of new clients per FTE DVM by province from 2014 to 2017 for companion animal hospitals. The number of clients a hospital sees each year is a key component of gross revenue generated. Typically, more clients equals more revenue, particularly if each client is visiting more often, and is spending more at each visit. Client retention and compliance can be increased by wellness plans, pre-booking clients for their next visit at their current examination, and utilizing outbound phone calls to contact lapsed clients, rather than relying on more passive measures, such as postcards or emails.


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Mixed and Large Animal Hospitals

Gross Revenue and Net Income Mixed and large animal hospitals shared in the success in 2017, with strong revenue growth, coupled with well controlled expenses, leading to a jump in net income. Gross revenue climbed by 4.3 per cent in 2017, to a national weighted average of $473,384 per FTE DVM, from $453,771 in 2016. At the same time, expenses only grew by 1.9 per cent, to a national weighted average of $308,681. As a result of this expanding revenue and controlling of expenses, mixed and large animal hospitals were able to grow net income by 9.2 per cent, to a national weighted average of $164,703. Net income reflects the total amount left after non-DVM expenses, for DVM salaries, bonuses, and practice owner income. This does not necessarily reflect the amount that is actually taken out of the practice, as practice owners may elect to use a portion of their net income to pay down practice debt, make capital purchases, etc.

Figure 3. National weighted average gross revenue, net income, and non-DVM expenses per FTE DVM from 2014 to 2017 for mixed and large animal hospitals.

$138,157 $139,751$150,816

$164,703

$407,570

$459,792 $453,771$473,384

$269,413

$320,041$302,955 $308,681

2014 2015 2016 2017

Revenue Expenses Net Income


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Broken down by province, Ontario had the highest gross revenue per FTE DVM in 2017 at $503,151, as well as top spot for net income per FTE DVM at $182,157.

2014 2015 2016 2017

Canada $407,570 $459,792 $453,771 $473,384

BC $383,250 $418,250 $394,540 $412,237

AB $420,000 $526,750 $496,558 $459,566

SK $455,000 $467,250 $595,203 $501,236

MB $344,750 $493,500 $436,290 $397,805

ON $414,750 $449,750 $451,430 $503,151

PE $343,000 na $401,916 na

Table 8. Average gross revenue per FTE DVM by province from 2014 to 2017 for mixed and large animal hospitals.

2014 2015 2016 2017

Canada $138,157 $139,751 $150,816 $164,703

BC $126,472 $128,821 $127,979 $143,614

AB $143,640 $173,132 $158,354 $146,014

SK $117,845 $117,279 $161,766 $174,230

MB $86,187 $159,400 na $107,063

ON $147,236 $149,767 $160,268 $182,157

PE $115,934 na $134,639 na

Table 9. Average net income per FTE DVM by province from 2014 to 2017 for mixed and large animal hospitals.


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Expenses Non-DVM expenses as a percentage of gross revenue fell to national average of 65.3 per cent in 2017. The categories of expenses that experienced the largest declines were non-DVM wages, rent, laboratory, and continuing education.

2014 2015 2016 2017

Drugs & Supplies 34.8% 34.9% 34.9% 35.0%

Wages (non-DVM) 14.8% 15.2% 13.5% 13.3%

Specialists 0.3% 0.2% 0.4% 0.3%

Rent 2.9% 3.3% 3.3% 2.8%

Office 1.3% 1.5% 1.5% 1.4%

Accounting & Legal 0.7% 0.6% 0.6% 0.8%

Bank Charges 1.2% 1.4% 1.2% 1.3%

Depreciation 1.5% 1.2% 1.5% 1.5%

Utilities 1.3% 1.6% 1.5% 1.4%

Repairs & Maintenance 1.1% 1.1% 1.0% 0.9%

Laboratory 1.0% 1.2% 1.6% 1.3%

Professional Dues 0.5% 0.4% 0.8% 0.6%

Other 0.2% 0.1% 0.0% 0.3%

Advertising 0.7% 0.6% 0.6% 0.7%

Equipment Rental 0.2% 0.6% 0.2% 0.3%

Bad Debt 0.3% 0.1% 0.2% 0.1%

Vehicle 1.9% 2.0% 1.8% 1.7%

Grooming 0.0% 0.0% 0.0% 0.0%

Continuing Education 0.4% 0.5% 1.0% 0.6%

Insurance 0.8% 0.8% 1.0% 0.9%

Non-DVM Expenses 66.2% 69.4% 66.7% 65.3%

Net Income (all DVMs) 33.8% 30.6% 33.3% 34.7%

Table 10. National weighted average of non-DVM expenses as a percentage of gross revenue from 2014 to 2017 for mixed and large animal hospitals.


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When broken down by province, Manitoba had the highest percentage of gross revenue spent on non-DVM expenses in 2017, at 73.1 per cent, while Ontario had the lowest, at 63.8 per cent.

Canada BC AB SK MB ON

Drugs & Supplies 35.0% 30.3% 33.6% 36.4% 37.7% 36.7%

Wages (non-DVM) 13.3% 14.1% 15.8% 13.5% 16.6% 12.0%

Specialists 0.3% 0.6% 0.2% 0.0% na 0.2%

Rent 2.8% 2.7% 4.6% 3.0% 2.3% 2.4%

Office 1.4% 2.0% 1.7% 1.1% 2.3% 1.1%

Accounting & Legal 0.8% 1.4% 0.9% 0.7% 1.0% 0.5%

Bank Charges 1.3% 1.4% 1.2% 1.1% 1.9% 1.2%

Depreciation 1.5% 0.8% 1.7% 1.6% 2.5% 1.6%

Utilities 1.4% 1.7% 1.7% 1.2% 0.7% 1.2%

Repairs & Maintenance 0.9% 1.0% 1.1% 1.0% 1.6% 0.8%

Laboratory 1.3% 1.4% 1.1% 0.9% 0.7% 1.4%

Professional Dues 0.6% 1.0% 0.5% 0.6% 0.5% 0.5%

Other 0.3% 0.0% 0.1% 0.1% na 0.5%

Advertising 0.7% 1.0% 1.1% 1.0% 1.4% 0.4%

Equipment Rental 0.3% 0.0% 0.5% 0.3% na 0.3%

Bad Debt 0.1% 0.1% 0.1% 0.1% na 0.1%

Vehicle 1.7% 2.2% 0.9% 1.4% 1.3% 1.9%

Grooming 0.0% 0.0% 0.1% 0.0% 0.0% 0.0%

Continuing Education 0.6% 1.4% 0.7% 0.8% 0.7% 0.3%

Insurance 0.9% 2.0% 0.6% 0.5% 0.9% 0.7%

Non-DVM Expenses 65.3% 65.2% 68.2% 65.2% 73.1% 63.8%

Net Income (all DVMs) 34.7% 34.8% 31.8% 34.8% 26.9% 36.2%

Table 11. Average of non-DVM expenses as a percentage of gross revenue by province in 2017 for mixed and large animal hospitals.


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Most provinces trimmed their non-DVM expenses as a percentage of gross revenue in 2017. The one exception to this was Alberta, which saw expenses increase to 68.2 per cent of gross revenue, up from 68.1 per cent in 2016.

2014 2015 2016 2017

Canada 66.2% 69.4% 66.7% 65.3%

BC 67.0% 69.2% 67.6% 65.2%

AB 65.8% 66.8% 68.1% 68.2%

SK 74.1% 74.9% 72.8% 65.2%

MB 75.0% 67.7% na 73.1%

ON 64.5% 66.7% 64.5% 63.8%

PE 66.2% na 66.5% na

Table 12. Average total non-DVM expenses as a percentage of gross revenue by province from 2014 to 2017 for mixed and large animal hospitals.

In the effort to grow net income, or practice profitability, controlling expenses is a sound strategy. Setting, and sticking to a budget, can help a practice to ensure that their expenses do not increase at a pace faster than their revenues, thus eroding net income. For mixed and large animal hospitals, particular attention should be paid to drugs and supplies, non-DVM wages, rent, and vehicle expenses, as these are the categories which typically consume the greatest amount of money.


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Conclusion Overall, 2017 was a good year for veterinarians in Canada, with net incomes climbing for both companion animal and mixed and large animal hospitals. In companion animal hospitals, very strong revenue growth, outweighing climbing expenses, allowed net income to rise. This growth in revenue was likely partially driven by current clients remaining higher than recent years (with the exception of 2016), and an increase in new clients. Mixed and large animal hospitals had a more moderate pace of revenue growth, but coupled this with prudent expense control, to allow net income to climb strongly. It would certainly appear that veterinarians from across Canada have been implementing strategies to manage their expenses, attract and retain clients, and grow their revenue. Employing all of these in tandem will allow a veterinary hospital to be very well placed to weather whatever the economy may have to offer. Thank you to the Canadian Veterinary Medical Association and our corporate sponsors, IDEXX Laboratories, Petsecure, Merck and Scotiabank. Finally, thank you to all of the members who took the time to complete the Practice Owners Economic Survey. Without your participation, this report would be impossible. If you have any questions or concerns about the 2017 General Economic Report, please contact Dr. Chris Doherty or Darren Osborne at [email protected] or [email protected].

mailto:[email protected]

mailto:[email protected]

Appendix Companion Animal Hospitals


Companion Animal Professional Services Share of Revenue

59% 59% 60% 64% 63% 58% 55% 59% 52% 61%

Companion Animal Food Sales Share of Revenue

15% 15% 17% 15% 13% 14% 17% 14% 16% 12%

Companion Animal Drug Sales Share of Revenue

22% 22% 17% 19% 22% 24% 28% 24% 23% 25%

Revenue per FTE 583,434 577,733 602,371 442,751 611,226 594,852 477,328 583,623 494,977 592,278

Current Clients per FTE 855 877 897 701 1,086 774 848 961 1,270 1,923

New Clients per FTE 220 239 267 210 319 179 225 237 215 504

Revenue per Client 688 710 605 639 572 750 581 526 405 450

Transactions per Client 5.2 5.5 4.7 5.2 4.7 5.3 5.4 5.3 4.3 4.0

Revenue per Transaction 143 137 133 123 142 157 97 94 98 125

Duration of Examination (minutes) 25 26 27 24 25 25 21 24 28 20

Consultation 78.70 74.45 83.31 75.01 68.43 81.48 69.76 70.38 57.25 73.41

Canine Vaccine 115.38 109.80 123.00 107.37 100.54 119.31 112.81 94.13 78.00 106.80

Feline Vaccine 117.63 115.15 126.69 109.69 103.99 120.36 104.58 91.98 88.75 118.87

Canine Spay 390.84 320.42 422.90 310.53 285.13 436.89 277.35 284.18 225.00 383.70

Canine Neuter 338.08 281.15 361.53 271.30 246.24 377.53 235.73 236.26 185.05 361.62

Feline Spay 310.83 257.12 324.51 248.74 231.26 350.16 218.85 207.08 184.12 327.13

Feline Neuter 195.56 157.55 209.09 135.74 141.37 222.13 142.49 121.82 126.25 217.21

Radiograph Set-up and Two Views 211.44 186.84 210.62 164.56 166.97 233.50 164.74 194.65 143.65 182.57

CBC 71.75 64.23 76.45 67.58 63.72 74.14 77.94 71.94 47.90 65.14

Heartworm Test 62.48 64.34 65.32 73.40 58.55 61.25 52.79 52.40 53.00 76.45

Blood Collection Fee 28.81 26.80 33.83 22.56 20.14 31.12 18.21 15.95 17.38 21.66

Complete Urinalysis 66.05 64.60 67.58 54.69 54.70 69.33 58.11 61.74 46.92 56.97

Anaesthetic Induction and 30 Min. Maintenance

238.22 234.32 261.30 150.66 62.13 268.72 157.20 185.01 119.60 152.84

Local Anesthetic 49.66 40.99 56.61 38.50 29.28 55.46 40.30 40.36 33.00 27.77

Surgery per 10 Minutes 106.85 93.88 97.96 96.71 82.29 121.03 79.58 80.38 54.00 103.19

Feline Comprehensive Oral Health Assessment and Treatment (Routine)

476.57 447.43 572.39 432.30 350.41 483.04 341.67 412.75 281.75 573.14

Cystocentesis 36.34 33.19 43.09 33.95 27.01 36.82 30.63 34.70 24.50 40.96

IV Catheterization 156.93 152.57 162.76 148.18 111.94 165.95 119.66 126.70 130.85 155.80

Euthanasia (Feline) 146.36 119.65 152.45 132.72 97.65 166.81 119.35 96.91 72.38 94.10

Hospitalization 93.35 72.96 98.51 55.13 58.46 110.14 50.14 68.89 44.30 79.50

Dispensing Fee 15.55 12.95 12.68 11.63 10.56 18.57 14.64 13.15 11.05 9.83

Pet Food Markup 1.44 1.45 1.43 1.46 1.44 1.44 1.42 1.42 1.38 1.45

Pharmacy Markup 1.96 1.97 1.99 1.92 1.78 1.98 1.96 1.95 2.00 1.64

Laboratory Markup 2.00 2.03 1.99 1.95 1.76 2.02 1.90 2.06 1.62 2.21


All DVM FTE Compensation 179,415 193,347 180,654 132,183 177,745 184,144 130,522 128,320 199,578 180,336

Associate DVM FTE Compensation 95,455 96,707 94,997 90,902 93,516 98,276 69,885 83,252 71,600 92,564

Receptionist Hourly Wage 16.34 16.96 17.51 15.26 15.62 16.11 14.95 15.58 14.11 15.74

AHT/RHT Hourly Wage 20.15 21.72 23.10 20.25 20.59 18.97 16.72 17.92 16.54 22.25

Non-registered Technician Hourly Wage

16.05 16.52 16.58 16.97 14.23 16.04 14.34 14.57 14.88 15.78

Kennel Assistant Hourly Wage 13.10 13.39 14.08 12.82 11.49 12.92 12.61 13.00 12.13 na

Groomer Hourly Wage 25.80 16.35 15.67 na 33.07 34.14 13.50 na 26.60 na

Student Hourly Wage 12.80 13.29 16.19 11.00 12.50 12.07 8.68 11.78 13.25 na

Other Non-DVM Staff Hourly Wage 21.58 23.33 36.24 17.80 20.00 18.34 17.33 16.96 24.00 na

Office Manager Hourly Wage 23.01 22.85 24.70 26.45 22.50 22.47 19.32 23.63 22.46 23.10

Practice Manager Hourly Wage 27.24 26.15 27.19 34.78 23.50 27.09 25.08 28.64 33.70 33.23

Practice Administrator Hourly Wage 34.47 35.93 30.68 46.44 30.98 35.81 25.70 29.11 na 20.83

Non-DVM Combined Hourly Wage 18.54 18.91 20.82 18.87 18.46 17.98 16.11 17.16 15.75 18.15

Receptionist Hours per DVM Hour 0.9 1.1 0.8 0.6 1.0 0.9 1.0 1.2 1.0 1.5

AHT/RHT Hours per DVM Hour 1.3 0.9 1.3 0.9 1.4 1.4 1.4 1.2 0.7 0.6

Non-registered Technician Hours per DVM Hour

0.5 0.7 0.3 0.2 0.4 0.4 0.5 0.7 0.4 1.8

Kennel Assistant Hours per DVM Hour

0.1 0.1 0.1 0.2 0.1 0.2 0.1 - - -

Groomer Hours per DVM Hour 0.0 - 0.1 - - - - - - -

Student Hours per DVM Hour 0.1 0.1 - - - 0.1 0.1 - 0.1 -

Other Non-DVM Staff Hours per DVM Hour

0.1 - - 0.1 - 0.1 0.1 0.1 - 0.2

Office Manager Hours per DVM Hour 0.2 0.1 0.2 0.2 0.1 0.2 0.1 0.1 0.1 0.2

Practice Manager Hours per DVM Hour

0.1 0.2 0.1 - - 0.1 0.2 0.2 0.1 0.2

Practice Administrator Hours per DVM Hour

0.0 - 0.1 - 0.1 - 0.1 - - -

Non-DVM Combined Hours per DVM Hour

3.3 3.3 3.0 2.3 3.3 3.5 3.6 3.5 2.4 4.5


Drugs and Supplies 28.2% 28.2% 26.7% 26.4% 30.0% 28.1% 32.3% 33.2% 30.3% 29.3%

Wages (non-DVM) 21.0% 20.2% 21.1% 22.5% 19.6% 21.0% 24.7% 21.1% 15.4% 22.8%

Wages Other (associate) 8.5% 8.6% 8.0% 7.7% 7.5% 9.0% 7.4% 10.0% 7.5% 0.0%

Specialists 0.5% 0.6% 1.0% 0.2% 0.4% 0.5% 0.1% 0.1% 0.0% 0.0%

Rent 5.7% 4.8% 7.0% 6.6% 5.3% 5.6% 4.4% 5.4% 3.5% 6.0%

Office 1.7% 1.6% 1.8% 1.9% 1.6% 1.6% 1.7% 2.3% 0.5% 2.0%

Accounting and Legal 0.8% 0.8% 0.7% 0.7% 1.0% 0.9% 0.6% 0.9% 0.6% 0.2%

Bank Charges 1.8% 1.6% 1.4% 1.7% 2.2% 2.0% 1.2% 1.8% 1.1% 3.4%

Depreciation 1.3% 1.3% 1.0% 1.4% 2.1% 1.3% 0.9% 1.3% 0.7% 3.7%

Utilities 1.3% 1.2% 1.2% 1.1% 1.1% 1.4% 1.7% 1.2% 1.5% 1.3%

Repair & Maintenance 1.3% 1.2% 0.9% 1.4% 1.4% 1.5% 1.0% 0.9% 2.1% 0.4%

Laboratory 2.2% 2.2% 3.1% 1.3% 1.3% 2.4% 1.1% 0.7% na 0.0%

Professional Dues 0.6% 0.5% 0.7% 1.1% 0.6% 0.6% 0.4% 0.6% 0.4% 0.3%

Other Expenses 0.0% 0.0% 0.0% 0.1% 0.2% 0.0% 0.0% 0.1% na 0.0%

Advertising 0.8% 0.6% 0.9% 1.5% 1.3% 0.8% 0.5% 0.7% 0.6% 0.2%

Equipment Rental 0.6% 0.4% 0.5% 0.7% 0.3% 0.7% 0.7% 0.8% 1.1% 0.0%

Bad Debt 0.1% 0.1% 0.0% 0.0% 0.0% 0.1% 0.0% 0.1% 0.0% -0.2%

Grooming Expense 0.1% 0.0% 0.1% 0.0% 0.4% 0.1% 0.0% 0.0% na 0.0%

Continuing Education 0.7% 0.7% 0.6% 0.7% 1.4% 0.6% 0.6% 0.7% 1.0% 0.0%

Insurance 0.7% 0.6% 0.7% 0.7% 0.8% 0.7% 0.8% 1.1% 0.6% 0.2%

Total Non-DVM Expenses 69.4% 66.5% 69.6% 70.1% 70.9% 69.1% 72.7% 73.0% 59.7% 69.6%

Net Income to All DVMs 30.6% 33.5% 30.4% 29.9% 29.1% 30.9% 27.3% 27.0% 40.3% 30.4%

Total Expenses (including associate compensation)

77.9% 75.1% 77.5% 77.8% 78.5% 78.2% 80.1% 83.0% 67.2% 69.9%

Net Income to Practice Owner(s) 22.1% 24.9% 22.5% 22.2% 21.5% 21.8% 19.9% 17.0% 32.8% 30.4%

Mixed and Large Animal Hospitals Canada BC AB SK MB ON

Small Animal Clients per FTE 1,030 872 1,100 1,310 na 1,039

Food Animal Clients per FTE 79 58 158 261 na 47

Equine Clients per FTE 252 65 345 132 1,296 199

New Small Animal Clients per FTE 247 302 241 210 na 233

New Food Animal Clients per FTE 11 30 9 28 na 4

New Equine Clients per FTE 82 37 97 21 126 93

Annual Visits per Small Animal Client 5 4 4 4 na 5

Annual Visits per Food Animal Client 14 10 5 6 na 18

Annual Visits per Equine Client 5 6 4 2 2 6

Average Revenue per Transaction Small Animal Client 137 112 153 116 na 143

Average Revenue per Transaction Food Animal and Equine Client 327 250 419 318 225 335

Annual Revenue per Small Animal Client 554 483 315 470 na 657

Annual Revenue per Food Animal and Equine Client 7,873 3,305 2,884 2,329 na 11,384

Average Hourly DVM Compensation 74 55 68 79 60 84

All DVM FTE Compensation 164,703 143,614 146,014 174,230 107,063 182,157

Receptionist Hourly Wage 17 17 19 17 15 16

AHT/RHT Hourly Wage 20 22 21 19 19 19

Non-registered Technician Hourly Wage 16 16 18 16 15 16

Kennel Assistant Hourly Wage 13 13 15 15 14 13

Groomer Hourly Wage 14 na 19 na na 12

Student Hourly Wage 13 14 13 16 12 12

Other Non-DVM Staff Hourly Wage 21 18 22 21 12 22

Practice Manager Hourly Wage 25 25 28 26 18 24

Non-DVM Combined Hourly Wage 19 19 21 20 17 18

Receptionist Hours per DVM Hour 0.4 0.5 0.4 0.5 0.5 0.4

AHT/RHT Hours per DVM Hour 0.5 0.6 0.7 0.6 0.6 0.4

Non-registered Technician Hours per DVM Hour 0.3 0.3 0.2 0.2 0.4 0.3

Kennel Assistant Hours per DVM Hour 0.0 0.1 - 0.1 - -

Groomer Hours per DVM Hour - - - - - -

Student Hours per DVM Hour 0.1 - - - - 0.1

Other Non-DVM Staff Hours per DVM Hour 0.0 0.1 0.1 0.1 - -

Practice Manager Hours per DVM Hour 0.3 0.3 0.3 0.5 0.5 0.3

Non-DVM Combined Hours per DVM Hour 1.7 1.9 1.7 2.0 2.0 1.5

Revenue per Veterinary Hour 273 236 265 295 227 290

Revenue per Team Hour 98 89 100 104 83 102


Drugs and Supplies 35.0% 30.3% 33.6% 36.4% 37.7% 36.7%

Wages (non-DVM) 13.3% 14.1% 15.8% 13.5% 16.6% 12.0%

Wages Other (associate) 9.1% 6.4% 11.5% 7.5% 8.7% 9.4%

Specialists 0.3% 0.6% 0.2% 0.0% 0.5% 0.2%

Rent 2.8% 2.7% 4.6% 3.0% 2.3% 2.4%

Office 1.4% 2.0% 1.7% 1.1% 2.3% 1.1%

Accounting and Legal 0.8% 1.4% 0.9% 0.7% 1.0% 0.5%

Bank Charges 1.3% 1.4% 1.2% 1.1% 1.9% 1.2%

Depreciation 1.5% 0.8% 1.7% 1.6% 2.5% 1.6%

Utilities 1.4% 1.7% 1.7% 1.2% 0.7% 1.2%

Repair & Maintenance 0.9% 1.0% 1.1% 1.0% 1.6% 0.8%

Laboratory 1.3% 1.4% 1.1% 0.9% 0.7% 1.4%

Professional Dues 0.6% 1.0% 0.5% 0.6% 0.5% 0.5%

Other Expenses 0.3% 0.0% 0.1% 0.1% -0.7% 0.5%

Advertising 0.7% 1.0% 1.1% 1.0% 1.4% 0.4%

Equipment Rental 0.3% 0.0% 0.5% 0.3% 0.6% 0.3%

Bad Debt 0.1% 0.1% 0.1% 0.1% 0.7% 0.1%

Vehicle 1.7% 2.2% 0.9% 1.4% 1.3% 1.9%

Grooming Expense 0.0% 0.0% 0.1% 0.0% 0.0% 0.0%

Continuing Education 0.6% 1.4% 0.7% 0.8% 0.7% 0.3%

Insurance 0.9% 2.0% 0.6% 0.5% 0.9% 0.7%

Total Expenses (including associate compensation) 74.4% 71.6% 79.8% 72.8% 81.8% 73.2%

Total Non-DVM Expenses 65.3% 65.2% 68.2% 65.2% 73.1% 63.8%

Net Income to Practice Owner(s) 25.6% 28.4% 20.2% 27.2% 18.2% 26.8%

Net Income to all DVMs 34.7% 34.8% 31.8% 34.8% 26.9% 36.2%

Food Animal and Equine Professional Services Share of Revenue 20% 9% 20% 15% 28% 24%

Food Animal and Equine Drug Sales Share of Revenue 22% 13% 20% 23% 20% 25%

Companion Animal Professional Services Share of Revenue 35% 46% 36% 34% 32% 31%

Companion Animal Food Sales Share of Revenue 10% 19% 8% 12% 5% 7%

Companion Animal Drug Sales Share of Revenue 14% 13% 16% 15% 15% 13%


Companion Animal Fees

Duration of Examination (minutes) 23 24 23 20 26 23

Consultation 71.84 68.70 77.00 69.81 62.82 72.37

Canine Vaccine 104.53 103.22 106.11 96.65 88.47 106.66

Feline Vaccine 104.59 107.04 100.97 95.44 90.97 106.88

Canine Spay 331.53 271.27 334.97 282.85 269.71 360.76

Canine Neuter 275.81 228.67 270.75 233.69 226.13 301.48

Feline Spay 251.90 202.44 247.09 228.70 218.57 275.18

Feline Neuter 151.73 120.77 145.58 120.00 141.81 167.63

Radiograph Set-up and Two Views 176.55 173.65 177.66 148.16 146.69 182.34

CBC 66.05 83.85 74.66 63.05 61.83 58.05

Heartworm Test 58.31 63.54 57.61 73.11 46.79 56.61

Blood Collection Fee 25.43 28.34 25.15 20.50 13.27 26.07

Complete Urinalysis 55.89 53.04 62.42 54.63 40.68 56.42

Anaesthetic Induction and 30 Min. Maintenance 211.02 212.05 201.49 126.28 98.60 231.10

Local Anesthetic 41.96 35.16 31.70 27.95 na 48.51

Surgery per Ten Minutes 82.59 75.36 73.18 69.68 40.06 92.96

Feline Comprehensive Oral Health Assessment and Treatment (Routine) 408.03 337.21 412.90 343.10 307.66 445.39

Cystocentesis 32.48 34.74 34.66 29.79 na 31.27

IV Catheterization 139.74 143.51 161.77 132.40 74.79 138.53

Euthanasia (Feline) 112.75 96.94 126.20 107.63 82.84 117.30

Hospitalization 73.59 81.84 82.59 45.91 37.19 73.77

Dispensing Fee 12.67 10.43 10.56 8.94 8.31 14.79

Pet Food Markup 1.38 1.35 1.39 1.45 1.35 1.39

Pharmacy Markup 1.88 1.78 1.87 1.86 1.40 1.97

Laboratory Markup 1.89 1.84 1.89 1.62 1.44 1.98


Bovine Fees

Call Fee 63.24 80.50 na na na 57.38

Exam Fee 70.12 71.23 90.87 84.07 62.00 63.09

After Hours A 83.83 115.50 86.60 116.42 60.00 71.82

After Hours B 92.68 133.19 104.17 90.60 45.00 80.13

After Hours C 86.68 91.03 91.50 62.50 50.00 89.19

Mileage per Km 2.28 3.24 2.69 2.45 1.84 1.86

Regular Hourly Rate 195.35 170.26 238.65 234.33 155.00 191.40

After Hours Hourly Rate 200.42 171.07 236.47 263.50 110.00 202.84

Surgery Rate 268.15 252.86 309.59 316.64 230.00 260.44

Culture 45.65 76.78 84.94 73.27 30.00 22.43

Fecal 27.78 38.56 34.73 33.26 16.10 22.68

Blood Collection 22.48 25.15 24.44 23.28 8.77 22.21

LDA 338.77 358.81 na na na 331.97

Calf Laparotomy 263.62 300.03 300.41 294.31 110.00 252.11

Caesarean 461.97 429.44 466.45 466.36 367.00 480.25

Caudal Urethrostomy 241.64 na 243.09 238.16 240.00 na

Single Semen Test 85.54 na 91.02 82.24 70.85 na

Per Semen Test (Five Tests) 71.10 na 73.86 71.34 62.06 na

Per Semen Test (Ten Tests) 66.86 na 68.44 67.25 61.46 na

Per Semen Test (Sixty Tests) 56.76 na 58.41 55.99 52.13 na

Single Pregnancy Test 31.76 77.69 35.52 15.76 25.18 16.96

Per Pregnancy Test (Ten Tests) 17.78 na 18.27 7.44 25.18 na

Per Pregnancy Test (Sixty Tests) 4.75 na 4.64 5.14 na na

Per Pregnancy Test (One-Hundred Tests) 4.58 na 4.50 4.88 na na

Per Pregnancy Test (Two-Hundred Tests) 4.25 na 4.18 4.50 na na

Hourly Pregnancy Testing 197.62 214.92 na na na 191.75

Uterus Infusion 25.42 33.79 na na na 22.58

Dystocia (Basic) 181.42 196.03 205.35 188.92 131.33 173.35

Dystocia (Difficult) 222.55 na 240.29 225.28 163.33 na

Dystocia (Very Difficult) 316.26 na 341.03 327.08 227.50 na

IV Injection 19.29 22.30 31.09 32.36 na 13.63

Ration Formulation 135.11 122.00 61.75 78.20 na 166.38

Herd Production Monitoring 192.96 210.66 213.93 231.22 155.00 181.07

Adult Post Mortem 145.38 165.72 157.15 128.36 97.67 140.82

Calf Scours 133.38 125.30 na na na 136.12

Lutalyse 30mL 1.54 1.51 na na na 1.55

Cefa Lak Syr 12 - 10 mL syringes 1.82 2.98 1.56 1.59 1.47 1.55

Micotil - 100mL 1.46 1.41 1.38 1.57 1.47 1.50

Trimethoprim Sulpha - 100mL 1.53 1.49 1.48 1.60 1.47 1.55

IBR, PL3, BVD, BRSV - 10 Dose 1.49 1.50 1.41 1.55 1.27 1.52

Oxytetracycline LA 250mL 1.50 1.51 1.46 1.49 1.27 1.53

Draxxin 100mL 1.30 na 1.26 1.39 1.35 na

Calcium Borogluconate - 500mL 1.54 1.65 na na na 1.50


Procaine G Pen - 250mL 1.47 1.51 1.41 1.58 1.27 1.49

Ivomec 2.5L Pour On 1.34 1.27 na na na 1.37

Endectocide 5L Pour On 1.25 na 1.26 1.31 1.18 na

Semen Test Count 500 na 622 382 214 na

Pregnancy Test Count 6,270 na 7,801 5,097 2,384 na

Dystocia Count 31 na 35 26 23 na

Caesarean Count 27 na 26 23 32 na

Export Test Count 742 na 54 4,108 20 na

Hours Billed 45 na 43 37 60 na


Equine Fees

Call Fee - Day <35Km 69.97 77.67 56.70 51.43 60.75 73.76

Call Fee - Day 34-50Km 80.00 97.95 73.11 58.75 64.50 79.19

Call Fee - Day >50Km 88.66 110.12 70.98 65.50 67.00 90.66

Emergency Call Fee (Working Hours) 81.00 82.76 85.66 82.17 63.33 80.57

After Hours Call Fee (8 p.m.) 106.53 132.07 99.91 84.99 98.80 102.35

After Hours Call Fee (3 a.m.) 128.21 162.93 120.55 106.12 99.80 123.23

Mileage per Km 2.32 3.31 2.51 2.45 1.62 1.98

Weekend Call Fee 123.92 147.00 120.75 107.93 101.88 120.44

Professional Fee per Hour 214.27 201.54 211.36 238.08 190.00 219.80

Telephone Consultation 40.21 36.76 66.10 35.14 76.67 30.55

Euthanasia 132.67 153.34 122.67 104.25 101.10 133.98

Referral Consultation 76.69 43.02 88.50 57.17 50.00 88.67

Pre-Purchase Examination (12 Radiographs) 218.63 195.82 233.26 158.33 201.67 228.49

Endoscopic Examination 130.12 150.09 137.29 na 110.00 123.07

Ophthalmic Examination 87.37 74.75 93.01 79.32 67.50 92.48

General Physical Examination 78.66 77.21 89.80 90.28 65.75 76.05

Insurance Examination 107.57 93.99 119.88 121.91 82.67 109.64

General Anesthesia (IV Xylazine + Ketamine, 1,000lb Horse) 106.56 101.88 111.87 79.10 64.06 112.81

Four View Radiographs 229.57 229.69 220.88 205.60 168.33 239.89

Additional Radiograph Plate 50.14 50.20 62.50 42.78 45.00 47.48

Castration (700lb Yearling) 250.50 263.69 176.58 110.96 93.90 294.55

Ultrasound Tendon 127.75 108.21 114.95 69.64 101.67 145.47

Castration (1,200lb Mature Quarter Horse) 306.92 303.82 236.08 120.81 122.20 362.04

Health Papers 82.94 87.76 88.30 77.74 70.88 81.24

IV Xylazine 33.53 32.28 46.48 30.07 24.24 31.21

IV Flunixon Meglumine (10mL) 20.22 21.28 19.65 19.27 17.84 20.33

Total Colic Fee 239.58 309.93 352.79 291.62 240.70 177.15

Intubation 53.77 48.73 41.37 46.81 31.00 61.94

Colic Examination 92.70 62.21 85.01 77.28 70.00 108.77

Basic Hand Float 98.33 116.00 141.38 95.56 86.67 80.66

Basic Power Float 121.75 127.82 139.21 125.24 98.33 116.34

Wolf Tooth Extraction (per two) 76.31 56.19 44.09 45.99 33.33 99.40

Hook Removal (per hook) 47.48 31.15 36.23 27.97 20.00 60.61

Pre-Breeding Ultrasound/Rectal Palpation 78.01 93.19 90.25 68.70 32.50 74.21

Rectal Pregnancy Check 67.05 67.22 69.46 44.29 38.33 70.83

Caslicks (Including Local Anesthetic) 148.52 101.56 133.55 125.93 65.00 178.71

Ultrasound Pregnancy 72.84 73.10 83.48 68.23 36.67 73.33

A.I. Fresh Semen 90.29 87.25 97.82 101.07 70.00 90.08

Nerve Block 46.84 37.30 46.29 33.99 34.50 52.47

Joint Block Including Anesthetic 71.47 81.33 88.91 58.26 3.00 70.40

Joint Block Not Including Anesthetic 77.55 84.47 92.94 63.38 58.50 73.52

Lameness Examination 117.22 106.60 142.19 109.09 100.00 115.58

Coggins EM Test 62.32 78.51 70.84 43.29 43.34 57.60


CBC 51.31 62.13 56.78 52.96 42.50 46.69

CBC and Chemistry 118.89 122.34 129.36 114.50 86.00 118.01

Fecal Float 31.31 31.97 35.53 32.92 23.75 30.39

CK/AST 47.88 32.10 48.71 47.50 69.00 51.03

Progesterone 78.16 76.24 81.01 44.63 80.00 80.52

IM Injection 16.19 18.90 15.81 12.87 7.88 16.44

SQ Injection 15.89 17.35 15.81 12.59 7.88 16.44

IV Catheterization 65.28 72.61 78.89 66.01 25.62 62.37

IV Injection 21.36 23.91 22.57 18.94 9.12 21.48

Markup on Medications 1.64 1.65 1.63 1.61 1.46 1.66

External Lab Markup 1.75 1.78 1.93 1.60 1.37 1.74

Markup on OTC 1.62 1.63 1.52 1.55 1.35 1.67

Markup on Prescriptions 1.66 1.65 1.65 1.63 1.48 1.68

Biohazardous Waste Fee 23.35 na 40.00 na 32.00 17.50

Fee for Referral 32.76 5.64 50.00 50.00 na 35.35

Sterile Joint Prep Fee 37.25 na 33.08 28.55 29.00 40.00

Blood Collection Fee 23.09 25.74 23.54 20.39 11.00 23.41

Laboratory Interpretation Fee 45.06 58.20 36.38 23.47 na 45.00

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