This is a difficult question to answer, but be aware that consumable costs are incurred with CPR. For example, extra intravenous catheters may need to be placed, and drugs used to stimulate the heart or control an irregular heartbeat used. In addition, special monitoring equipment may be required in intensive care to monitor for a repeat cardiac arrest. In the same way that it's fair to pay for antibiotics when a pet has an infection, it seems appropriate to cover the cost of drugs and expertise used to resuscitate a patient.