It provides a glimpse of the health care resources available to, and used by the various health care agencies. Conversely, there is international agreement on the inclusion criteria and classification of types of expenditures in the form of the System of Health Accounts (SHA) developed by the organization for Economic Cooperation and Development (OECD). In northern Norway, the per capita expenditures are 25-30 per cent higher than the national average, whereas in northern Sweden and Finland the difference is less than 10 per cent. Greenland reports a lower level of per capita health expenditure than Denmark, the only instance where expenditures in the north are lower than in the south.