Replication package: expenditure scope and cost rankings in Brazilian private health insurance

Replication package for a study of how accounting choices affect cost indicators computed from Brazilian health insurers' regulatory filings. Contains the processed operator-level panel (2,569 operator-year records, 687 operators, 2021–2024), the account-level specification, the complete lists of nine-digit account codes included and excluded, the analysis script reproducing all tables, the extraction routine that rebuilds the accounting variables from the regulator's quarterly filings, a manifest identifying each source file by URL, byte size and SHA-256 hash, and a log of the extraction routine run against those files.