My vet has started itemising everything that is in treatments. It started when people became allowed to buy prescription medicines from other suppliers. They list the cost of everything down to needles and sutures. If your pet is having a GA then I think that £100 is peanuts actually when you take into account what that means in terms of staffing, and facilities. I guess that they are trying to keep the care affordable for people who can go to 100 quid but can't stretch to 140.