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K61 vs L03.032

K61 (Abscess of anal and rectal regions) compared with L03.032 (Cellulitis of left toe), from the official CMS tabular data.

Summary

These codes can be reported together when both conditions are documented, because L03.032 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”; L03.032 is “Cellulitis of left toe”. K61 is a non-billable header; L03.032 is billable. K61 sits in K00-K95 — Diseases of the Digestive System (K00-K95); L03.032 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.L03.032 lists K61 under Excludes2: “cellulitis of anal and rectal region (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.L03.032’s tabular entry: “cellulitis of anal and rectal region (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 L03.032 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

L03.032
Cellulitis of left toe
↔
K61
Abscess of anal and rectal regions

What we found

Yes, when both are documented.L03.032 carries an Excludes2 note covering K61: “cellulitis of anal and rectal region (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 regionsL03.032Cellulitis of left toe
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).Cellulitis of left toe is a billable ICD-10-CM diagnosis code (L03.032).
Includes
abscess of anal and rectal regions
cellulitis of anal and rectal regions
—
Excludes2—
cellulitis of anal and rectal region (K61.-)
cellulitis of external auditory canal (H60.1)
cellulitis of eyelid (H00.0)
cellulitis of female external genital organs (N76.4)
cellulitis of lacrimal apparatus (H04.3)
cellulitis of male external genital organs (N48.2, N49.-)
cellulitis of mouth (K12.2)
cellulitis of nose (J34.0)
eosinophilic cellulitis [Wells] (L98.3)
febrile neutrophilic dermatosis [Sweet] (L98.2)
lymphangitis (chronic) (subacute) (I89.1)
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 (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