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S32.10XA vs S38.3

S32.10XA (Unspecified fracture of sacrum, initial encounter for closed fracture) 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. S32.10XA 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

S32.10XAUnspecified fracture of sacrum, initial encounter for closed fractureS38.3Transection (partial) of abdomen
Billing statusBillableNon-billable header

Report instead: S38.3XXA, S38.3XXD, S38.3XXS

ClassificationS00-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)
DefinitionUnspecified fracture of sacrum, initial encounter for closed fracture is a billable ICD-10-CM diagnosis code (S32.10A).Transection (partial) of abdomen is a non-billable ICD-10-CM category code (S38.3).
7th characterThe appropriate 7th character is to be added to each code from category S32The 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