(perceived physical and mental health status, and comorbid conditions), and anxiety treatment, a log-linear multiple regression was conducted. A significant negative relationship between depression treatment and medical expenditures only was found (t 3.31, p = .00). That is, with depression treatment, medical expenditures decreased by $6,208.39 (see Table 3-8). Depression Treatment and Health Care Utilization Using the same sample of pulmonary condition respondents with comorbid depression, the relationships between depression treatment and various measures of health care utilization (number of office-based provider visits, outpatient hospital visits, inpatient nights, and emergency room visits) were determined (see Table 3-9). Office-based provider visits results. To determine the relationship between depression treatment and number of office-based provider visits 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 negative binomial regression was conducted. The relationship between depression treatment and number of office-based provider visits was non-significant (t = -.17, p = .43). The treatment group had 12.66 office-based provider visits, whereas the non-treatment group had 13.26 visits. Outpatient hospital visits results. To determine the relationship between depression treatment and number of outpatient hospital visits 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 negative binomial regression was conducted. The relationship between depression treatment and number of outpatient