Tehran University of Medical Sciences Frontiers in Emergency Medicine 2717-3593 4 2s 2020 05 21 e55 e55 Samad Azari Health Management and Economics Research Center, Iran University of Medical Sciences, Tehran, Iran Negar Omidi Department of Cardiology, Tehran Heart Center, Tehran University of Medical Sciences, Tehran, Iran Jalal Arabloo Health Management and Economics Research Center, Iran University of Medical Sciences, Tehran, Iran Hamidreza Pourhosseini Department of Cardiology, Tehran Heart Center, Tehran University of Medical Sciences, Tehran, Iran Aziz Rezapour Health Management and Economics Research Center, Iran University of Medical Sciences, Tehran, Iran 2020 05 01 2020 05 03 There is little data on direct medical costs and how to overcome the shock introduced by the novel Coronavirus (COVID-19) which emerged in Wuhan, China. The aim of this report is to present the methodology of an observational study for analyzing the resource utilization and direct medical costs of hospitalization. A multicenter retrospective observational study will be conducted on hospitalized patients with COVID-19 in selected hospitals of Tehran University Medical Sciences from February 2020 to June 2020. Cost calculations will be based on micro-costing approaches according to the health insurance perspective. Demographic, clinical, and cost data for the aforementioned patients will be collected through reviews of medical and financial records using a self-made questionnaire categorized in three parts (Form No. 1). The first part consists of demographic characteristics, the second part includes clinical information (e.g., symptoms, comorbidities, and complications), and the third part consists of resource utilization and cost data. Descriptive statistics (means, frequencies, percentages, and 95% confidence intervals) will be used to report data. With this report we sought to provide a valuable framework for estimating the direct medical costs of COVID-19 for hospitalized-patients basis on the severity of presentation. This will be the core for an assessment of the economic burden of COVID-19 in different presentations of the disease. https://fem.tums.ac.ir/index.php/fem/article/view/414 https://fem.tums.ac.ir/index.php/fem/article/download/414/301