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K61 vs L02

K61 (Abscess of anal and rectal regions) compared with L02 (Cutaneous abscess, furuncle and carbuncle), from the official CMS tabular data.

Current data releases:ICD-10-CM FY2027 · ICD-10-PCS FY2027 · HCPCS October 2026 · MS-DRG v44 · Medicare Code Editor v44.0 · NCCI PTP Q4 2026 · MUE Q4 2026 · NCD code lists 2026-01 · LCD export September 28, 2026 · All releases and sources

Summary

These codes can be reported together when both conditions are documented, because L02 lists K61 under Excludes2, which marks them as distinct conditions.

Official rule
What is different?

The conditions named and chapter.K61 is “Abscess of anal and rectal regions”; L02 is “Cutaneous abscess, furuncle and carbuncle”. K61 sits in K00-K95 — Diseases of the Digestive System (K00-K95); L02 in L00-L99 — Diseases of the Skin and Subcutaneous Tissue (L00-L99).

Registry fact

Can these codes be reported together?

Yes, when both are documented.L02 lists K61 under Excludes2: “abscess of anus and rectal regions (K61.-)”. Excludes2 marks distinct conditions that may both be reported when both are documented.

Official ruleGuide: Excludes1 vs Excludes2

Is there an Excludes1 relationship?

None.Neither entry carries an Excludes1 note that names the other code.

Official rule

Is there an Excludes2 relationship?

Yes.L02’s tabular entry: “abscess of anus and rectal regions (K61.-)”. The note covers K61.

Official ruleGuide: Excludes1 vs Excludes2

Is one more specific?

Not comparable.The codes sit in different categories; specificity is only comparable within one category.

Is one a parent or header code?

Both are headers.Both are non-billable headers, and neither contains the other.

Registry fact

Are there sequencing instructions?

None.Neither entry carries a Code First or Use Additional Code note that names the other.

Official rule

Are there other coding relationships?

None found.No laterality, encounter-phase, Table of Neoplasms, Table of Drugs and Chemicals, or history-versus-active-disease relationship links these codes.

MedCoder-derived

Official rule: a tabular instructional note or a section of the ICD-10-CM Official Guidelines, quoted as published. Registry fact: the codes’ own published attributes (titles, billable status, position in the hierarchy, code set). MedCoder-derived: a reading MedCoder computes from those facts; it is not itself a rule. How to read the labels

Can these codes be reported together?

Informational

Excludes2 relationship

L02
Cutaneous abscess, furuncle and carbuncle
↔
K61
Abscess of anal and rectal regions

What we found

Yes, when both are documented.L02 carries an Excludes2 note covering K61: “abscess of anus and rectal regions (K61.-)”

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

What to review

Report both only when the documentation supports both conditions; otherwise report the one documented.

Guide: Excludes1 vs Excludes2Check these on a claim

Why it matters

An Excludes2 note means the excluded condition is not part of the code above it, but a patient can have both. Report both when both are documented.

Source / rule

CMS ICD-10-CM tabular instructional notes

Official guidance behind these answers

  • Section I.A.12.b — Excludes2 · applies to: Excludes2

    A type 2 Excludes note represents “Not included here.” An excludes2 note indicates that the condition excluded is not part of the condition represented by the code, but a patient may have both conditions at the same time. When an Excludes2 note appears under a code, it is acceptable to use both the code and the excluded code together, when appropriate.

    ICD-10-CM Official Guidelines FY2027

Quoted from the ICD-10-CM Official Guidelines for Coding and Reporting in effect for the release shown. The tabular notes above are the code-level instruction; these sections are the convention that says how such a note is applied. Source document (CMS PDF) · Release and checksum

Side by side

Similar descriptions do not make codes interchangeable. The documentation and the official instructions decide which code applies.

Official descriptionDiffers
K61

Abscess of anal and rectal regions

L02

Cutaneous abscess, furuncle and carbuncle

StatusDiffers
K61
Non-billable header

A header is not reported on a claim; a code beneath it is.

Report instead: K61.0, K61.1, K61.2, K61.31, K61.39

L02
Non-billable header

A header is not reported on a claim; a code beneath it is.

Report instead: L02.01, L02.02, L02.03, L02.11, L02.12

Excludes2Differs
K61

None at this code

L02
  • abscess of anus and rectal regions (K61.-)
  • abscess of female genital organs (external) (N76.4)
  • abscess of male genital organs (external) (N48.2, N49.-)
  • hordeolum (H00.0)
  • infective dermatitis (L30.3)
  • local infections of skin classified in Chapter 1
  • lupus panniculitis (L93.2)
  • panniculitis NOS (M79.3)
  • panniculitis of neck and back (M54.0-)
  • Perlèche NOS (K13.0)
  • Perlèche due to candidiasis (B37.0)
  • Perlèche due to riboflavin deficiency (E53.0)
  • pyogenic granuloma (L98.0)
  • relapsing panniculitis [Weber-Christian] (M35.6)
  • viral warts (B07.-)
  • zoster (B02.-)
Use additional codeDiffers
K61

None at this code

L02
  • code to identify organism (B95-B96)
  • code (B95-B97) to identify infectious agent.
CategorySame for both

Is itself a category

ChapterDiffers
K61

K00-K95 — Diseases of the Digestive System (K00-K95)

L02

L00-L99 — Diseases of the Skin and Subcutaneous Tissue (L00-L99)

IncludesDiffers
K61
  • abscess of anal and rectal regions
  • cellulitis of anal and rectal regions
L02

None at this code

No Excludes1, Code first, Code also and 7th character note at either code.

Notes are the code’s own tabular entry, quoted as published. A note that names the other code is the one the verdict above rests on. In a row that differs, notes every code shares are dimmed.

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Derived from the official CMS ICD-10-CM tabular data (FY2027). A coding-rule comparison, not billing advice: payer-specific edits and medical-necessity policy are outside its scope. All data sources