To determine the relationship between comorbid depression or anxiety and medical expenditures only 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 medical expenditures only was non-significant (t = -.87, p = .19), as was the relationship between anxiety and total health care expenditures (t = .41, p = .34) (see Table 3-11). The depressed group cost $8,339 more than the non-depressed group, and the anxiety group cost $313 more than the non-anxiety group. Depression Treatment and Expenditures Participant characteristics. The sample used to determine the relationship between treatment of depression and health care expenditures was 293 respondents with cardiac conditions and depression. In the sample, 34 respondents had mental health treatment for depression (see Table 3-6 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 = -.08, p = .47) (see Table 3-10). The group that received depression treatment cost $7,466 less than the group who had not received treatment. To determine the relationship between depression treatment and medical expenditures only after adjusting for demographics (age, sex, race/ethnicity),