K72 vs R40.243
K72 (Hepatic failure, not elsewhere classified) compared with R40.243 (Glasgow coma scale score 3-8), 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. R40.243 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 classified | R40.243Glasgow coma scale score 3-8 | |
|---|---|---|
| Billing status | Non-billable header | Non-billable header Report instead: R40.2430, R40.2431, R40.2432, R40.2433, R40.2434 |
| Classification | K00-K95 — Diseases of the Digestive System (K00-K95) | R00-R99 — Symptoms, Signs and Abnormal Clinical and Laboratory Findings, Not Elsewhere Classified (R00-R99) |
| Definition | Hepatic failure, not elsewhere classified is a non-billable ICD-10-CM category code (K72). | Glasgow coma scale score 3-8 is a non-billable ICD-10-CM category code (R40.243). |
| 7th character | — | The 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