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K72 vs R40.2423

K72 (Hepatic failure, not elsewhere classified) compared with R40.2423 (Glasgow coma scale score 9-12, at hospital admission), 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. R40.2423 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).

Side by side

K72Hepatic failure, not elsewhere classifiedR40.2423Glasgow coma scale score 9-12, at hospital admission
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).Glasgow coma scale score 9-12, at hospital admission is a billable ICD-10-CM diagnosis code (R40.2423).
7th characterThe following appropriate 7th character is to be added to subcategory R40.24-:
Includes
fulminant hepatitis NEC, with hepatic failure
liver (cell) necrosis with hepatic failure
malignant hepatitis NEC, with hepatic failure
yellow liver atrophy or dystrophy
Use additional code
code, if applicable, for ascites (R18.8)
Code first
any associated:
fracture of skull (S02.-)

Derived from the official CMS ICD-10-CM tabular data (FY2026). Not billing advice; verify sequencing rules for the encounter. All data sources