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Compare/N26 vs N27

N26 vs N27

N26 (Unspecified contracted kidney) compared with N27 (Small kidney of unknown cause), 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. N26 carries an Excludes1 note covering N27: “small kidney of unknown cause (N27.-)”

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

N26Unspecified contracted kidneyN27Small kidney of unknown cause
Billing statusNon-billable header

Report instead: N26.1, N26.2, N26.9

Non-billable header

Report instead: N27.0, N27.1, N27.9

ClassificationN00-N99 — Diseases of the Genitourinary System (N00-N99)N00-N99 — Diseases of the Genitourinary System (N00-N99)
DefinitionUnspecified contracted kidney is a non-billable ICD-10-CM category code (N26).Small kidney of unknown cause is a non-billable ICD-10-CM category code (N27).
Includes
oligonephronia

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