Uniform Reporting Manual 5th edition Uniform Reporting Manual for Respiratory Care 5th edition © 2012 American Association for Respiratory Care All rights reserved PREFACE As in the past several decades, economics of health care continues to be a major factor influencing the delivery of health care services Because human resources are the most expensive component of hospital costs, they are carefully scrutinized and are often the first area to be reviewed when cost cuts are required This manual.