B07 vs L02

B07 (Viral warts) compared with L02 (Cutaneous abscess, furuncle and carbuncle), from the official CMS tabular data. Both may be reported when both conditions are documented (Excludes2).

Can these codes be reported together?

Yes, when both are documented. L02 carries an Excludes2 note covering B07: “viral warts (B07.-)”

Excludes2 marks distinct conditions — both may be reported when both are documented.

Side by side

	B07Viral warts	L02Cutaneous abscess, furuncle and carbuncle
Billing status	Non-billable header Report instead: B07.0, B07.8, B07.9	Non-billable header Report instead: L02.01, L02.02, L02.03, L02.11, L02.12
Classification	A00-B99 — Certain Infectious and Parasitic Diseases (A00-B99)	L00-L99 — Diseases of the Skin and Subcutaneous Tissue (L00-L99)
Definition	Viral warts is a non-billable ICD-10-CM category code (B07).	Cutaneous abscess, furuncle and carbuncle is a non-billable ICD-10-CM category code (L02).
Includes	verruca simplex verruca vulgaris viral warts due to human papillomavirus	—
Use additional code	—	code to identify organism (B95-B96) code (B95-B97) to identify infectious agent.

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Derived from the official CMS ICD-10-CM tabular data (FY2026). Not billing advice; verify sequencing rules for the encounter. All data sources