<p>Within the framework of official statistics, health expenditure accounts, a&#xa0;field of work of Health Economic Accounts, is used to determine expenditure on the final use of goods and services in the health sector. The definition of the goods and services considered is functional and is based on the main criteria established in the “System of Health Accounts”. The aim of these total accounts is to fully record and present health expenditure, current health expenditure and investments, as well as expenditure in the so-called extended service area for information purposes. This health expenditure is not just consumption expenditure on health (in the broader sense) as defined in the “European System of National Accounts”. The differences between the two results are primarily due to the different conceptual bases and the associated different objectives between health expenditure accounts on the one hand and the determination of consumption expenditure (on health [in the broader sense]) in the System of National Accounts on the other. Questions of demarcation arising in this context are discussed in the article from a&#xa0;conceptual and a&#xa0;methodological perspective. In a&#xa0;digression, the related topic of the “health industry” is discussed. This presentation helps all users of this data to classify and better understand the quantitative information on health expenditure regularly provided by official statistics, but also by other providers. These results are essential for the current health policy debate and for assessing possible health policy measures, especially considering the ageing population in Germany.</p>