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S32.14XK vs S38.3

S32.14XK (Type 1 fracture of sacrum, subsequent encounter for fracture with nonunion) compared with S38.3 (Transection (partial) of abdomen), from the official CMS tabular data.

Summary

These codes should not be reported together because S32.14XK’s tabular entry lists S38.3 under Excludes1.

Official rule
What is different?

The conditions named and billing status.S32.14XK is “Type 1 fracture of sacrum, subsequent encounter for fracture with nonunion”; S38.3 is “Transection (partial) of abdomen”. S38.3 is a non-billable header; S32.14XK is billable.

Registry fact

Can these codes be reported together?

No.S32.14XK’s entry carries an Excludes1 note covering S38.3: “transection of abdomen (S38.3)”. Both may be reported only when the documentation shows the two conditions are unrelated to each other (ICD-10-CM Official Guidelines, Section I.A.12.a).

Official ruleGuide: Excludes1 vs Excludes2

Is there an Excludes1 relationship?

Yes.S32.14XK’s tabular entry: “transection of abdomen (S38.3)”. The note covers S38.3.

Official ruleGuide: Excludes1 vs Excludes2

Is there an Excludes2 relationship?

None.Neither entry carries an Excludes2 note that names the other code. S32.14XK carries 7 Excludes2 notes and S38.3 carries 6 Excludes2 notes covering other codes; the side-by-side table quotes them.

Official rule

Is one more specific?

Not comparable.The codes sit in different categories; specificity is only comparable within one category.

Is one a parent or header code?

One is a header.S38.3 is a non-billable header, but S32.14XK is not one of its subdivisions.

Registry fact

Are there sequencing instructions?

None.Neither entry carries a Code First or Use Additional Code note that names the other.

Official rule

Are there other coding relationships?

None found.No laterality, encounter-phase, Table of Neoplasms, Table of Drugs and Chemicals, or history-versus-active-disease relationship links these codes.

MedCoder-derived

Official rule: a tabular instructional note or a section of the ICD-10-CM Official Guidelines, quoted as published. Registry fact: the codes’ own published attributes (titles, billable status, position in the hierarchy, code set). MedCoder-derived: a reading MedCoder computes from those facts; it is not itself a rule. How to read the labels

Can these codes be reported together?

Conflict

Excludes1 conflict

S32.14XK
Type 1 fracture of sacrum, subsequent encounter for fracture with nonunion
↔
S38.3
Transection (partial) of abdomen

What we found

No — do not report together.S32.14XK 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).

What to review

Report one of the two. Both may be reported only when the documentation shows the two conditions are unrelated to each other.

Guide: Excludes1 vs Excludes2Check these on a claim

Why it matters

An Excludes1 note means the two conditions cannot occur together, so the pair should not be reported for the same encounter. The sole exception is when the conditions are documented as unrelated to each other.

Source / rule

CMS ICD-10-CM tabular instructional notes; ICD-10-CM Official Guidelines, Section I.A.12.a

Official guidance behind these answers

  • Section I.A.12.a — Excludes1 · applies to: Excludes1

    A type 1 Excludes note is a pure excludes note. It means “NOT CODED HERE!” An Excludes1 note indicates that the code excluded should never be used at the same time as the code above the Excludes1 note. An Excludes1 is used when two conditions cannot occur together, such as a congenital form versus an acquired form of the same condition. An exception to the Excludes1 definition is the circumstance when the two conditions are unrelated to each other. If it is not clear whether the two conditions involving an Excludes1 note are related or not, query the provider. For example, code F45.8, Other somatoform disorders, has an Excludes1 note for "sleep related teeth grinding (G47.63)," because "teeth grinding" is an inclusion term under F45.8. Only one of these two codes should be assigned for teeth grinding. However psychogenic dysmenorrhea is also an inclusion term under F45.8, and a patient could have both this condition and sleep related teeth grinding. In this case, the two conditions are clearly unrelated to each other, and so it would be appropriate to report F45.8 and G47.63 together.

    ICD-10-CM Official Guidelines FY2026

Quoted from the ICD-10-CM Official Guidelines for Coding and Reporting in effect for the release shown. The tabular notes above are the code-level instruction; these sections are the convention that says how such a note is applied. Source document (CMS PDF) · Release and checksum

Side by side

S32.14XKType 1 fracture of sacrum, subsequent encounter for fracture with nonunionS38.3Transection (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)
DefinitionType 1 fracture of sacrum, subsequent encounter for fracture with nonunion is a billable ICD-10-CM diagnosis code (S32.14XK).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
Excludes1
transection of abdomen (S38.3)
—
Excludes2
fracture of hip NOS (S72.0-)
burns and corrosions (T20-T32)
effects of foreign body in anus and rectum (T18.5)
effects of foreign body in genitourinary tract (T19.-)
effects of foreign body in stomach, small intestine and colon (T18.2-T18.4)
frostbite (T33-T34)
insect bite or sting, venomous (T63.4)
burns and corrosions (T20-T32)
effects of foreign body in anus and rectum (T18.5)
effects of foreign body in genitourinary tract (T19.-)
effects of foreign body in stomach, small intestine and colon (T18.2-T18.4)
frostbite (T33-T34)
insect bite or sting, venomous (T63.4)
Code first
any associated spinal cord and spinal nerve injury (S34.-)
—
Code also
any associated fracture of pelvic ring (S32.8-)
—

Notes are the code’s own tabular entry, quoted as published. A note that names the other code is the one the verdict above rests on.

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Derived from the official CMS ICD-10-CM tabular data (FY2026). A coding-rule comparison, not billing advice: payer-specific edits and medical-necessity policy are outside its scope. All data sources