The Alaska Statement of Health Care Expenses (SHE) is a document issued by the Alaska Department of Health and Social Services that provides a summary of health care expenses for individuals and households in Alaska. It includes a breakdown of expenses related to medical, prescription drugs, dental, vision, and mental health care. The statement also includes the amount of money paid to health care providers and insurers. There are two types of Alaska Shoes: one for individuals and one for households. The individual SHE is used to tracking and report health care expenses for an individual, and the household SHE is used to tracking and report health care expenses for an entire household. Both forms are used to calculate any federal or state subsidies that may be available for health care expenses.