S32 vs S38.3
S32 and S38.3 can never be reported together. ICD-10-CM declares them mutually exclusive with an Excludes1 note, meaning the two conditions cannot occur in the same patient — so exactly one of them is correct for any given encounter.
The official note, declared on S32
transection of abdomen (S38.3)
S32
Fracture of lumbar spine and pelvis
Not billable
- Chapter 19
- Injury, poisoning and certain other consequences of external causes
- Section
- S30-S39
Use when the record says
- fracture of lumbosacral neural arch
- fracture of lumbosacral spinous process
- fracture of lumbosacral transverse process
- fracture of lumbosacral vertebra
- fracture of lumbosacral vertebral arch
S38.3
Transection (partial) of abdomen
Not billable
- Chapter 19
- Injury, poisoning and certain other consequences of external causes
- Section
- S30-S39
Indexed under
- Transection › abdomen
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