IHP researchers, led by Dr Rannan-Eliya, IHP Fellow, are reviewing approaches and methods for estimating private financing in health accounts as input into the OECD SHA revision process. The study is examining current approaches in OECD countries, and developing guidelines for best practice measurement. In a second phase of the study, actual practices in a number of OECD countries will be evaluated. The final output was presented in a paper recommending future approaches for use by OECD and other international health accounts experts.