One of the three components used in the formula to develop relative value units (RVUs) for each medical service performed. This corresponds to the value of the physical skill, mental effort, judgment, and time required to perform a service. The other two components are practice expense and the cost of professional liability insurance. These three RVUs are then adjusted according to geographical area and used in a formula to determine the resource-based relative value scale (RBRVS) for the Medicare fees published annually in the Federal Register.