Subtract direct department expenses equally among the physicians in a given department. These include clinical and clerical staff. Subtract other expenses by usage. Allocations here are fairly complicated. For instance, medical record costs are allocated by office visits.
Billing is allocated by patient accounts.
Human resource costs are allocated by the number of employees in a department. A department's rent is allocated by the space it uses. The net result is each physician's pay. Moe said that neurosurgeons tend to have lower patient volumes and use of clinics, and more big cases, than most other surgeons. The higher earning one is younger, and does five or six big cases per week compared to two or three big cases for the lower earning one.