Excerpt: The Senate Finance Committee has heard about the problem of overhead. On Nov. 19, Professor Uwe Reinhardt, who is also on the board of trustees of the 900-bed Duke University Hospital, used Duke to illustrate the problem: 'We have 900 billing clerks at Duke. I'm not sure we have a nurse per (each) bed, but we have a billing clerk per bed?it's obscene.' Two days later, the New York Times published his article: 'Why does U.S. Health Care Cost So Much? (Part II): Indefensible Administrative Costs.'  MORE >>