"A majority of respondents of all sizes said the financial objectives for their onsite clinics are being met, with 64% seeing a reduction in medical care costs, almost 70% realizing reduced time lost by employees leaving work to see outside medical providers, and 63% had reduced use of the emergency room.... While most employers do not charge for clinic services, many are unaware of the need to charge employees with Health Savings Accounts a fee reflective of market prices. Over a third of employers with clinics do not consider their onsite clinics as part of their benefits plan, and there is uncertainty in how to value a clinic for purposes of the ACA's excise tax computations."