To the Editor: In gathering their data, Oates and colleagues1 chose not to include the cost of the learner's time. However, in most cost analyses, learner inputs are accounted for — particularly if the learners are paid (as the interns are). While Oates et al concentrated on the cost of teaching personnel, they did not take into account the cost of facilities, equipment or consumables — which can be substantial. For example, the cost of a professor teaching in a tutorial room would be quite different to the cost of a professor facilitating a session on a high technology simulation suite.2
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