Refer to the ICD-10-CM Official Guidelines I

question 5

Multiple Choice

Refer to the ICD-10-CM Official Guidelines I.C.10.b.1 which states: A code from subcategory ________, Acute respiratory failure, or subcategory ________, Acute and chronic respiratory failure, may be assigned as a principal diagnosis when it is the condition established after study to be chiefly responsible for occasioning the admission to the hospital, and the selection is supported by the Alphabetic Index and Tabular List.

• A) J96.1, J96.2
• B) J96.0, J96.1
• C) J96.3, J96.0
• D) J96.0, J96.2

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Definitions:

Note Receivable

A note receivable is a financial asset representing a written promise to receive a specific amount of money, with interest, from another party by a certain date.

Percent of Sales Method

A financial analysis tool used to forecast future expenses or accounts such as bad debts, based on a percentage of sales.

Bad Debts Expense

Represents the amount of accounts receivable a business does not expect to collect and charges off as a loss in its financial statements.

Net Credit Sales

The total revenue from sales made on credit minus any returns or allowances.