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S99.232P vs S99.239P

S99.232P (Salter-Harris Type III physeal fracture of phalanx of left toe, subsequent encounter for fracture with malunion) compared with S99.239P (Salter-Harris Type III physeal fracture of phalanx of unspecified toe, subsequent encounter for fracture with malunion), from the official CMS tabular data. S99.232P and S99.239P code the same condition on opposite sides. MedCoder-derived

Relationship

Review

Laterality relationship

S99.232P
Left
Salter-Harris Type III physeal fracture of phalanx of left toe, subsequent encounter for fracture with malunion
S99.239P
Unspecified
Salter-Harris Type III physeal fracture of phalanx of unspecified toe, subsequent encounter for fracture with malunion

Same condition; these differ only in which side is documented.

These codes share a category and title and differ only in the side affected. The documentation decides which applies, and a bilateral code is reported only where the code set provides one.

Source: ICD-10-CM tabular list (laterality variant derived from the code title)

Can these codes be reported together?

Same condition, opposite side. S99.232P and S99.239P name the same condition on opposite sides of the body.

Same category and title, differing only in which side is affected — the documentation decides which one applies, and a bilateral code is reported only where the code set provides one.

Side by side

S99.232PSalter-Harris Type III physeal fracture of phalanx of left toe, subsequent encounter for fracture with malunionS99.239PSalter-Harris Type III physeal fracture of phalanx of unspecified toe, subsequent encounter for fracture with malunion
Billing statusBillableBillable
ClassificationS00-T88 — Injury, poisoning and certain other consequences of external causesS00-T88 — Injury, poisoning and certain other consequences of external causes
DefinitionSalter-Harris Type III physeal fracture of phalanx of left toe, subsequent encounter for fracture with malunion is a billable ICD-10-CM diagnosis code (S99.232P).Salter-Harris Type III physeal fracture of phalanx of unspecified toe, subsequent encounter for fracture with malunion is a billable ICD-10-CM diagnosis code (S99.239P).
7th characterThe appropriate 7th character is to be added to each code from subcategories S99.2The appropriate 7th character is to be added to each code from subcategories S99.2

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