Excludes1 pair

L92.3 vs M60.2-

L92.3 and M60.2 are not coded together. ICD-10-CM declares them mutually exclusive with an Excludes1 note — the two conditions are not expected to occur together, so exactly one of them is normally correct for a given encounter. The Official Guidelines carve out one exception: if the two conditions are clearly unrelated to each other, both may be reported.

The official note, declared on M60.2
foreign body granuloma of skin and subcutaneous tissue (L92.3)
L92.3

Foreign body granuloma of the skin and subcutaneous tissue

Billable
Chapter 12
Diseases of the skin and subcutaneous tissue
Section
L80-L99
Indexed under
  • Granuloma › beryllium (skin)
  • Granuloma › silica (skin)
  • Foreign body › granuloma › skin
  • Granuloma › abdomen › from residual foreign body
  • Granuloma › foreign body NEC › skin
M60.2

Foreign body granuloma of soft tissue, not elsewhere classified

Not billable
Chapter 13
Diseases of the musculoskeletal system and connective tissue
Section
M60-M63

These two codes sit in different chapters of the Tabular List, which is usually the clearest signal that they describe different underlying processes rather than different degrees of the same one.

Excludes1 is not always absolute: where two conditions covered by the note are genuinely unrelated, CMS guidance permits reporting both. Document the reasoning rather than assuming it. More on Excludes1 vs Excludes2 · FY2027