Revenue, cost and financial gap in intensive care units in Brazil: a retrospective analysis from 2020 to 2025

Sharing data from the research article “Revenue, cost and financial gap in intensive care units in Brazil: a retrospective analysis from 2020 to 2025”. Reimbursement revenue data for ICU admissions was extracted from the Hospital Information System (SIH), which is maintained by the Health Informatics Department of the Brazilian Unified Health System (DATASUS). In this system, hospitals record standardized information about each hospital admission for reimbursement by the government through the SUS. The following variables were extracted from the SIH database: hospital code, hospital admission date, hospital discharge date, sex, age, hospital stay days, ICU stay days, ICU reimbursement, and hospital outcome (mortality).