This document discusses cost and valuation of health services. It covers importance of valuation, different approaches to valuation including cost, income, and market approaches. It also discusses standards of value, fair market value, health care valuation approaches, health care valuation trends, valuing health care management services agreements, and regulation considerations. The conclusion notes that health care is increasingly moving to home settings using various technologies and involving a variety of people, tasks, and devices, driven by rising costs, aging populations, and technological innovations, with resulting care varying in safety, effectiveness, efficiency, quality and cost.