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K61 vs L02.91

K61 (Abscess of anal and rectal regions) compared with L02.91 (Cutaneous abscess, unspecified), from the official CMS tabular data.

Summary

These codes can be reported together when both conditions are documented, because L02.91 lists K61 under Excludes2, which marks them as distinct conditions.

Official rule
What is different?

The conditions named, billing status and chapter.K61 is “Abscess of anal and rectal regions”; L02.91 is “Cutaneous abscess, unspecified”. K61 is a non-billable header; L02.91 is billable. K61 sits in K00-K95 — Diseases of the Digestive System (K00-K95); L02.91 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.L02.91 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.L02.91’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?

One is a header.K61 is a non-billable header, but L02.91 is not one of its subdivisions.

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

L02.91
Cutaneous abscess, unspecified
↔
K61
Abscess of anal and rectal regions

What we found

Yes, when both are documented.L02.91 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 FY2026

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

K61Abscess of anal and rectal regionsL02.91Cutaneous abscess, unspecified
Billing statusNon-billable header

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

Billable
ClassificationK00-K95 — Diseases of the Digestive System (K00-K95)L00-L99 — Diseases of the Skin and Subcutaneous Tissue (L00-L99)
DefinitionAbscess of anal and rectal regions is a non-billable ICD-10-CM category code (K61).Cutaneous abscess, unspecified is a billable ICD-10-CM diagnosis code (L02.91).
Includes
abscess of anal and rectal regions
cellulitis of anal and rectal regions
—
Excludes2—
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 code—
code to identify organism (B95-B96)
code (B95-B97) to identify infectious agent.

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.

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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