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D71 vs L24.A0

D71 (Functional disorders of polymorphonuclear neutrophils) compared with L24.A0 (Irritant contact dermatitis due to friction or contact with body fluids, unspecified), 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. L24.A0 carries an Excludes2 note covering D71: “chronic (childhood) granulomatous disease (D71-)”

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

Side by side

D71Functional disorders of polymorphonuclear neutrophilsL24.A0Irritant contact dermatitis due to friction or contact with body fluids, unspecified
Billing statusNon-billable header

Report instead: D71.1, D71.8, D71.9

Billable
ClassificationD50-D89 — Diseases of the Blood and Blood-forming Organs and Certain Disorders Involving the Immune Mechanism (D50-D89)L00-L99 — Diseases of the Skin and Subcutaneous Tissue (L00-L99)
DefinitionFunctional disorders of polymorphonuclear neutrophils is a non-billable ICD-10-CM category code (D71).Irritant contact dermatitis due to friction or contact with body fluids, unspecified is a billable ICD-10-CM diagnosis code (L24.A0).

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