Health technology assessments (HTAs) provide a look at the value of a medical intervention at the population level, considering the cost of a technology. Assumptions for the cost inputs used in HTAs can have a meaningful impact on the usefulness of study results. The use of costs and related assumptions therefore warrants careful consideration for individuals performing or interpreting findings of HTAs. In this essay, we discuss some of these considerations from an actuarial perspective, including:

• Cost types and variability
• Payer reimbursement models 
• Issues regarding the time period used