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K72 vs R40.20

K72 (Hepatic failure, not elsewhere classified) compared with R40.20 (Unspecified coma), from the official CMS tabular data.

Summary

These codes should not be reported together because R40.20’s tabular entry lists K72 under Excludes1.

Official rule
What is different?

The conditions named, billing status and chapter.K72 is “Hepatic failure, not elsewhere classified”; R40.20 is “Unspecified coma”. K72 is a non-billable header; R40.20 is billable. K72 sits in K00-K95 — Diseases of the Digestive System (K00-K95); R40.20 in R00-R99 — Symptoms, Signs and Abnormal Clinical and Laboratory Findings, Not Elsewhere Classified (R00-R99).

Registry fact

Can these codes be reported together?

No.R40.20’s entry carries an Excludes1 note covering K72: “somnolence, stupor and coma in hepatic failure (K72.-)”. Both may be reported only when the documentation shows the two conditions are unrelated to each other (ICD-10-CM Official Guidelines, Section I.A.12.a).

Official ruleGuide: Excludes1 vs Excludes2

Is there an Excludes1 relationship?

Yes.R40.20’s tabular entry: “somnolence, stupor and coma in hepatic failure (K72.-)”. The note covers K72.

Official ruleGuide: Excludes1 vs Excludes2

Is there an Excludes2 relationship?

None.Neither entry carries an Excludes2 note that names the other code. K72 carries 7 Excludes2 notes and R40.20 carries 1 Excludes2 note covering other codes; the side-by-side table quotes them.

Official rule

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.K72 is a non-billable header, but R40.20 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?

Excludes1 — generally not reported together

Excludes1 conflict

R40.20
Unspecified coma
↔
K72
Hepatic failure, not elsewhere classified

What we found

No — do not report together.R40.20 carries an Excludes1 note covering K72: “somnolence, stupor and coma in hepatic failure (K72.-)”

Sole exception: when the two conditions are documented as unrelated to each other (ICD-10-CM Official Guidelines, Section I.A.12.a).

What to review

Report one of the two. Both may be reported only when the documentation shows the two conditions are unrelated to each other.

Guide: Excludes1 vs Excludes2Check these on a claim

Why it matters

An Excludes1 note means the two conditions are not ordinarily reported together for the same encounter, because the classification treats them as mutually exclusive forms of the same condition. The documented exception is when the two conditions are unrelated to each other.

Source / rule

CMS ICD-10-CM tabular instructional notes; ICD-10-CM Official Guidelines, Section I.A.12.a

Official guidance behind these answers

  • Section I.A.12.a — Excludes1 · applies to: Excludes1

    A type 1 Excludes note is a pure excludes note. It means “NOT CODED HERE!” An Excludes1 note indicates that the code excluded should never be used at the same time as the code above the Excludes1 note. An Excludes1 is used when two conditions cannot occur together, such as a congenital form versus an acquired form of the same condition. An exception to the Excludes1 definition is the circumstance when the two conditions are unrelated to each other. If it is not clear whether the two conditions involving an Excludes1 note are related or not, query the provider. For example, code F45.8, Other somatoform disorders, has an Excludes1 note for "sleep related teeth grinding (G47.63)," because "teeth grinding" is an inclusion term under F45.8. Only one of these two codes should be assigned for teeth grinding. However psychogenic dysmenorrhea is also an inclusion term under F45.8, and a patient could have both this condition and sleep related teeth grinding. In this case, the two conditions are clearly unrelated to each other, and so it would be appropriate to report F45.8 and G47.63 together.

    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

K72Hepatic failure, not elsewhere classifiedR40.20Unspecified coma
Billing statusNon-billable header

Report instead: K72.00, K72.01, K72.10, K72.11, K72.90

Billable
ClassificationK00-K95 — Diseases of the Digestive System (K00-K95)R00-R99 — Symptoms, Signs and Abnormal Clinical and Laboratory Findings, Not Elsewhere Classified (R00-R99)
DefinitionHepatic failure, not elsewhere classified is a non-billable ICD-10-CM category code (K72).Unspecified coma is a billable ICD-10-CM diagnosis code (R40.20).
Includes
fulminant hepatitis NEC, with hepatic failure
liver (cell) necrosis with hepatic failure
malignant hepatitis NEC, with hepatic failure
yellow liver atrophy or dystrophy
Coma NOS
Unconsciousness NOS
Excludes1
alcoholic hepatic failure (K70.4)
hepatic failure with toxic liver disease (K71.1-)
icterus of newborn (P55-P59)
postprocedural hepatic failure (K91.82)
jaundice NOS (R17)
neonatal coma (P91.5)
somnolence, stupor and coma in diabetes (E08-E13)
somnolence, stupor and coma in hepatic failure (K72.-)
somnolence, stupor and coma in hypoglycemia (nondiabetic) (E15)
Excludes2
hepatic failure complicating abortion or ectopic or molar pregnancy (O00-O07, O08.8)
hepatic failure complicating pregnancy, childbirth and the puerperium (O26.6-)
viral hepatitis with hepatic coma (B15-B19)
hemochromatosis (E83.11-)
Reye's syndrome (G93.7)
viral hepatitis (B15-B19)
Wilson's disease (E83.01)
symptoms and signs constituting part of a pattern of mental disorder (F01-F99)
Code first—
any associated:
fracture of skull (S02.-)
Use additional code
code, if applicable, for ascites (R18.8)
—

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