physical and mental health status, and comorbid conditions), a log-linear multiple regression was conducted. A significant negative relationship between the presence of anxiety and medical expenditures only was found (t = -1.91, p = 0.03), whereas the presence of depression yielded a non-significant relationship to medical expenditures only (t = -.56, p = .29). That is, medical expenditures for the group with comorbid anxiety was $3,331.77 less than the group without anxiety (see Table 3-8). Although not statistically significant, the medical expenditures for the group with comorbid depression was $3,123 less than the group without comorbid depression. Depression Treatment and Expenditures Participant characteristics. The sample used to determine the relationship between treatment of depression and health care expenditures was 649 respondents with a pulmonary condition and depression. In the sample, 100 respondents received mental health treatment (see Table 3-4 for sample characteristics). Results. To determine the relationship between depression treatment and total health care expenditures after adjusting for demographics (age, sex, race/ethnicity), socioeconomic status (years of education and income), insurance status, illness severity (perceived physical and mental health status, and comorbid conditions), and anxiety treatment, a log-linear multiple regression was conducted. The relationship between depression treatment and total health care expenditures was non-significant (t = .54, p = .30) (see Table 3-7). The group who received depression treatment cost $13,752, whereas the group who had not received depression treatment cost $5,413. To determine the relationship between depression treatment and medical expenditures only after adjusting for demographics (age, sex, race/ethnicity), socioeconomic status (years of education and income), insurance status, illness severity