What Is Used When a Certain ICD-10-CM Code Requires a Seventh

question 26

Essay

What is used when a certain ICD-10-CM code requires a seventh character data field but does not have enough characters? Provide an example.

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Definitions:

GASB Statement No. 87

A statement issued by the Governmental Accounting Standards Board establishing guidelines for reporting lease transactions in governmental financial statements.

Financing Leases

Long-term lease agreements where the lessee assumes many of the economic risks and rewards of ownership.

Lease Liability

A financial obligation representing future lease payments owed by a lessee under a lease agreement.

Introductory Section

The initial part of a financial report or document that outlines its scope, purpose, and structure.