Direct Expenses/Direct incomes for Hospitals?

Direct expenses- 1. all recurring revenue expenditure are direct expenses example doctors fees /salary,nurse salary .
2. owned premises repair to the building is fixed cost.
3. direct income-receipts from patients , operation theater charges are direct income.
4. rentals of beds icu/general are direct income
5. sale of medicines from stock are direct income.

Ok.Thank you very much