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K55.051 vs P77

K55.051 (Focal (segmental) acute (reversible) ischemia of intestine, part unspecified) 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. K55.051 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

K55.051Focal (segmental) acute (reversible) ischemia of intestine, part unspecifiedP77Necrotizing 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 (reversible) ischemia of intestine, part unspecified is a billable ICD-10-CM diagnosis code (K55.051).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