What can I say back to reply to my peer to add to the conversation? In my opinion Patient services revenues is the better cost driver. I selected this choice because the Revenues for Patient services should remain fairly relative from year to year whereas the number of bills generated yearly could really fluctuate and be less from one year to the next. I felt that by selecting the more stable of the two with what I predict would be a larger amount then the finance department could easily recoup the cost quickly for the organization creating balance