THEORI has developed three principal resources: a comprehensive set of Federal and New York State clinical and financial databases; a set of models for analyzing revenue, expense, and profitability associated with patient care, graduate medical education, and charity care; and the Quaesitum Measurement System (QMS)-a system that uses a state-of-the-art risk-adjustment methodology to compute unique expected outcomes (including clinical outcomes such as mortality and complication rates for both medical and surgical cases, and efficiency outcomes like cost and length of stay).