Which cost type corresponds to actual claims payments made by a health plan?

The correct choice identifies direct costs, which are expenses that can be directly attributed to specific services or activities. In the context of health plans, actual claims payments represent the direct costs incurred by the plan for the services rendered to patients. These costs are explicitly tied to the claims filed and processed, reflecting the money that health plans pay out for medical services, treatments, and procedures provided to beneficiaries.

Direct costs contrast with indirect costs, which would include expenses not directly attributable to a specific service, such as administrative overhead or facility maintenance. Fixed costs are those that do not change regardless of the volume of services provided, like rent or salaries of permanent staff, while variable costs fluctuate with the volume of services rendered. Actual claims payments, being closely associated with the level of patient care, are best categorized as direct costs due to their immediate link to healthcare services.