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E08 vs R40.2423

E08 (Diabetes mellitus due to underlying condition) compared with R40.2423 (Glasgow coma scale score 9-12, at hospital admission), from the official CMS tabular data. Do not report these codes together: the official tabular list marks them Excludes1.

Can these codes be reported together?

No — do not report together. R40.2423 carries an Excludes1 note covering E08: “somnolence, stupor and coma in diabetes (E08-E13)”

Sole exception: when the two conditions are documented as unrelated to each other (ICD-10-CM Official Guidelines, Section I.A.12.a).

Side by side

E08Diabetes mellitus due to underlying conditionR40.2423Glasgow coma scale score 9-12, at hospital admission
Billing statusNon-billable header

Report instead: E08.00, E08.01, E08.10, E08.11, E08.21

Billable
ClassificationE00-E89 — Endocrine, Nutritional and Metabolic Diseases (E00-E89)R00-R99 — Symptoms, Signs and Abnormal Clinical and Laboratory Findings, Not Elsewhere Classified (R00-R99)
DefinitionDiabetes mellitus due to underlying condition is a non-billable ICD-10-CM category code (E08).Glasgow coma scale score 9-12, at hospital admission is a billable ICD-10-CM diagnosis code (R40.2423).
7th characterThe following appropriate 7th character is to be added to subcategory R40.24-:
Use additional code
code to identify control using:
injectable non-insulin antidiabetic drugs (Z79.85)
insulin (Z79.4)
Code first
the underlying condition, such as:
congenital rubella (P35.0)
any associated:
fracture of skull (S02.-)

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