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V90.37XS vs V92

V90.37XS (Drowning and submersion due to falling or jumping from crushed water-skis, sequela) compared with V92 (Drowning and submersion due to accident on board watercraft, without accident to watercraft), from the official CMS tabular data. Do not report these codes together: the official tabular list marks them Excludes1.

Relationship

Conflict

Excludes1 conflict

V90.37XS
Drowning and submersion due to falling or jumping from crushed water-skis, sequela
↔
V92
Drowning and submersion due to accident on board watercraft, without accident to watercraft

Not coded here — these two are mutually exclusive.

“water-transport-related drowning or submersion without accident to watercraft (V92.-)”

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

Can these codes be reported together?

No — do not report together. V90.37XS carries an Excludes1 note covering V92: “water-transport-related drowning or submersion without accident to watercraft (V92.-)”

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

V90.37XSDrowning and submersion due to falling or jumping from crushed water-skis, sequelaV92Drowning and submersion due to accident on board watercraft, without accident to watercraft
Billing statusBillableNon-billable header

Report instead: V92.00XA, V92.00XD, V92.00XS, V92.01XA, V92.01XD

ClassificationV00-Y99 — External Causes of Morbidity (V00-Y99)V00-Y99 — External Causes of Morbidity (V00-Y99)
DefinitionDrowning and submersion due to falling or jumping from crushed water-skis, sequela is a billable ICD-10-CM diagnosis code (V90.37S).Drowning and submersion due to accident on board watercraft, without accident to watercraft is a non-billable ICD-10-CM category code (V92).
7th characterThe appropriate 7th character is to be added to each code from category V90The appropriate 7th character is to be added to each code from category V92
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Derived from the official CMS ICD-10-CM tabular data (FY2026). Not billing advice; verify sequencing rules for the encounter. All data sources