Excludes1 pair

S32- vs S38.3-

S32 and S38.3 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 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 (partial)

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