On the basis of their cost accounting, and per type of product or element of the human body, with the exception of organs, health establishments determine the costs of therapeutic withdrawals as they result from articles R. 1211-2 to R. 1211-10.
Depending on the case, these costs are invoiced either to the establishment which carries out the graft, administration or insemination, or to the establishment or organisation authorised to store tissues and their derivatives or cell therapy preparations in application of article L. 1243-1.