S32 vs S38.3
S32 (Fracture of lumbar spine and pelvis) compared with S38.3 (Transection (partial) of abdomen), 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. S32 carries an Excludes1 note covering S38.3: “transection of abdomen (S38.3)”
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
| S32Fracture of lumbar spine and pelvis | S38.3Transection (partial) of abdomen | |
|---|---|---|
| Billing status | Non-billable header Report instead: S32.000A, S32.000B, S32.000D, S32.000G, S32.000K | Non-billable header |
| Classification | S00-T88 — Injury, Poisoning and Certain Other Consequences of External Causes (S00-T88) | S00-T88 — Injury, Poisoning and Certain Other Consequences of External Causes (S00-T88) |
| Definition | Fracture of lumbar spine and pelvis is a non-billable ICD-10-CM category code (S32). | Transection (partial) of abdomen is a non-billable ICD-10-CM category code (S38.3). |
| 7th character | The appropriate 7th character is to be added to each code from category S32 | The appropriate 7th character is to be added to each code from category S38 |
| Includes | fracture of lumbosacral neural arch fracture of lumbosacral spinous process fracture of lumbosacral transverse process fracture of lumbosacral vertebra | injuries to the abdominal wall injuries to the anus injuries to the buttock injuries to the external genitalia |
| Code first | any associated spinal cord and spinal nerve injury (S34.-) | — |
Derived from the official CMS ICD-10-CM tabular data (FY2026). Not billing advice; verify sequencing rules for the encounter. All data sources