Don't forget about hospital EMRs, which can cost as much as the hospital itself (hundreds of millions of dollars)... [ http://www.beckershospitalreview.com/healthcare-information-... ]

Hospitals = real estate + admin staff + operational expenses.

Liability insurance for example will come under this and so will the retainer for the lawyers who will help you understand complexities of ACA.

Mostly admin salaries/profit. Hospitals suffer from a similar issue as universities. The prices are high but the doctors complain about reduced pay.