In cases where services are available to all citizens, e.g. maternity care, imputations are used based on the number of eligible refugees and the average cost of providing the care across the population. In cases such as maternity care and primary education, the number of births and the number of individuals in the age cohort respectively are used to calculate the cost, and in cases such as health care through the medical card, the full cohort is used as all individuals are assumed to be eligible.