Emergency room results. To determine the relationship between anxiety treatment and number of emergency room 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 depression treatment, a negative binomial regression was conducted. The relationship between anxiety treatment and the number of emergency room visits was non-significant (t = -.21, p = .42). The group who had received anxiety treatment had .48 emergency room visits and the group who had not received anxiety treatment had .52 visits. Cardiac Conditions Comorbidity and Expenditures Participant characteristics. The cardiac conditions sample used to determine the relationship between comorbid depression or anxiety and health care expenditures consisted of 2,403 respondents. In the sample, 293 respondents had depression (see Table 3-5 for sample characteristics). Results. To determine the relationship between comorbid depression or anxiety and total health care expenditures after adjusting for demographics (age, sex, race/ethnicity), socioeconomic status (years of education and income), insurance status, and illness severity (perceived physical and mental health status, and comorbid conditions), a log- linear multiple regression was conducted. The relationship between the presence of depression and total health care expenditures was non-significant (t = 1.30, p = .10), as was the relationship between anxiety and total health care expenditures (t = 1.30, p = .10) (see Table 3-10). The depressed group cost $969 more than the non-depressed group, and the anxiety group cost $5,186 more than the non-anxiety group.