In Coding Late (Residual) Effects, the Coder Should

question 90

Multiple Choice

In coding late (residual) effects, the coder should:

• A) code only the cause of the late effect.
• B) code only the late effect.
• C) code first the cause followed by the code for the late effect.
• D) code first the late effect followed by the code for its cause.

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Definitions:

Net Sales

The revenue from sales after deducting returns, allowances for damaged or missing goods, and discounts.

Round

In mathematics or financial contexts, to round means adjusting a number to a specified degree of precision, often to the nearest whole number or decimal place.

Current Ratio

Current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations or those due within one year, calculated as current assets divided by current liabilities.

Payables

Financial obligations or amounts owed by a business to its creditors or suppliers for goods and services received.