V90.27XD vs V94.81
V90.27XD (Drowning and submersion due to falling or jumping from burning water-skis, subsequent encounter) compared with V94.81 (Water transport accident involving military watercraft), 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. V90.27XD carries an Excludes1 note covering V94.81: “civilian water transport accident involving military watercraft (V94.81-)”
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
| V90.27XDDrowning and submersion due to falling or jumping from burning water-skis, subsequent encounter | V94.81Water transport accident involving military watercraft | |
|---|---|---|
| Billing status | Billable | Non-billable header |
| Classification | V00-Y99 — External Causes of Morbidity (V00-Y99) | V00-Y99 — External Causes of Morbidity (V00-Y99) |
| Definition | Drowning and submersion due to falling or jumping from burning water-skis, subsequent encounter is a billable ICD-10-CM diagnosis code (V90.27D). | Water transport accident involving military watercraft is a non-billable ICD-10-CM category code (V94.81). |
| 7th character | The appropriate 7th character is to be added to each code from category V90 | The appropriate 7th character is to be added to each code from category V94 |
Derived from the official CMS ICD-10-CM tabular data (FY2026). Not billing advice; verify sequencing rules for the encounter. All data sources