Abstract
The brief report from Woo and Anderson1 in this issue of the Journal aims to put some objective data around the notion of profitability, expense, and how the current All Patient Refined Diagnosis-Related Group (APR-DRG) payment system may not reward institutions adequately for high-complexity cardiac surgery among neonates. The financial analysis was well conceived (although perhaps incompletely explained) and, in a nutshell, demonstrated lower profitability ratios for cardiac surgery cases compared with noncardiac surgery cases.
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