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K55.021 vs P77

K55.021 (Focal (segmental) acute infarction of small intestine) compared with P77 (Necrotizing enterocolitis of newborn), 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. K55.021 carries an Excludes1 note covering P77: “necrotizing enterocolitis of newborn (P77.-)”

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

K55.021Focal (segmental) acute infarction of small intestineP77Necrotizing enterocolitis of newborn
Billing statusBillableNon-billable header

Report instead: P77.1, P77.2, P77.3, P77.9

ClassificationK00-K95 — Diseases of the Digestive System (K00-K95)P00-P96 — Certain Conditions Originating in the Perinatal Period (P00-P96)
DefinitionFocal (segmental) acute infarction of small intestine is a billable ICD-10-CM diagnosis code (K55.021).Necrotizing enterocolitis of newborn is a non-billable ICD-10-CM category code (P77).

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