K72 vs R40.2440
K72 (Hepatic failure, not elsewhere classified) compared with R40.2440 (Other coma, without documented Glasgow coma scale score, or with partial score reported, unspecified time), 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. R40.2440 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 | R40.2440Other coma, without documented Glasgow coma scale score, or with partial score reported, unspecified time | |
|---|---|---|
| Billing status | Non-billable header | Billable |
| 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). | Other coma, without documented Glasgow coma scale score, or with partial score reported, unspecified time is a billable ICD-10-CM diagnosis code (R40.2440). |
| 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