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Compare/E08 vs R40.2440

E08 vs R40.2440

E08 (Diabetes mellitus due to underlying condition) compared with R40.2440 (Other coma, without documented Glasgow coma scale score, or with partial score reported, unspecified time), 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. R40.2440 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 conditionR40.2440Other coma, without documented Glasgow coma scale score, or with partial score reported, unspecified time
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).Other coma, without documented Glasgow coma scale score, or with partial score reported, unspecified time is a billable ICD-10-CM diagnosis code (R40.2440).
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