6.2 Medical Coding Basics: ICD-10, CPT, and HCPCS

Key Takeaways

  • ICD-10-CM codes report diagnoses ("why" the patient was seen) and are required on all insurance claims
  • CPT codes report procedures and services ("what" was done) and are maintained by the American Medical Association (AMA)
  • HCPCS Level II codes cover items not included in CPT, such as durable medical equipment, supplies, and ambulance services
  • CMAAs do not typically assign codes but must understand coding basics to review encounter forms, verify claim accuracy, and communicate with billing staff
  • Coding accuracy is essential for proper reimbursement — incorrect codes lead to claim denials, underpayment, or fraud allegations
  • The provider is ultimately responsible for the accuracy of diagnosis and procedure codes
Last updated: March 2026

Medical Coding Basics: ICD-10, CPT, and HCPCS

While CMAAs are not coding specialists, understanding the basics of medical coding is essential for the CMAA exam and for supporting the billing process in the medical office.


The Three Main Coding Systems

SystemFull NameMaintained ByPurpose
ICD-10-CMInternational Classification of Diseases, 10th Revision, Clinical ModificationWHO (maintained by CMS for U.S.)Reports diagnoses — why the patient was seen
CPTCurrent Procedural TerminologyAmerican Medical Association (AMA)Reports procedures and services — what was done
HCPCS Level IIHealthcare Common Procedure Coding SystemCMSReports supplies, equipment, and services not in CPT

ICD-10-CM Diagnosis Codes

ICD-10-CM codes tell the insurance company why the patient received care. These codes justify the medical necessity of the services billed.

ICD-10-CM Code Structure

ICD-10-CM codes are 3-7 characters in length:

PositionContentExample
1st characterAlways a letter (A-Z, except U)E (Endocrine, nutritional, metabolic)
2nd-3rd charactersNumbersE11 (Type 2 diabetes mellitus)
Decimal pointAfter the 3rd characterE11**.**
4th-7th charactersAdditional specificityE11**.65** (Type 2 DM with hyperglycemia)

Common ICD-10-CM Codes CMAAs Should Recognize

CodeDiagnosis
Z00.00General adult medical examination (annual physical)
J06.9Acute upper respiratory infection, unspecified
I10Essential (primary) hypertension
E11.9Type 2 diabetes mellitus without complications
M54.5Low back pain
J20.9Acute bronchitis, unspecified
R50.9Fever, unspecified
Z23Encounter for immunization

CPT Procedure Codes

CPT codes tell the insurance company what was done during the patient encounter. They are divided into three categories:

CPT Categories

CategoryContentCode Range
Category IStandard procedures and services00100-99499 (5-digit numeric)
Category IIPerformance measurement/tracking0001F-9007F
Category IIIEmerging technology/services0016T-0999T

CPT Category I Sections

SectionCode RangeExamples
Evaluation and Management (E/M)99201-99499Office visits, hospital visits, consultations
Anesthesia00100-01999Anesthesia for procedures
Surgery10004-69990All surgical procedures
Radiology70010-79999X-rays, CT, MRI, ultrasound
Pathology and Laboratory80047-89398Blood tests, urinalysis, biopsies
Medicine90281-99607Injections, EKGs, physical therapy, immunizations

Common E/M Codes CMAAs Should Recognize

CodeDescriptionVisit Type
99213Established patient, low complexityBrief follow-up visit
99214Established patient, moderate complexityStandard follow-up visit
99215Established patient, high complexityComplex follow-up visit
99203New patient, low complexityNew patient brief visit
99204New patient, moderate complexityNew patient standard visit
99205New patient, high complexityNew patient complex visit
99385-99397Preventive medicine (varies by age)Annual physical/wellness visit

CPT Modifiers

Modifiers are two-digit codes added to CPT codes to provide additional information:

ModifierDescription
-25Significant, separately identifiable E/M service on the same day as a procedure
-59Distinct procedural service
-LT / -RTLeft side / Right side
-76Repeat procedure by the same physician
-TCTechnical component (facility charge for equipment/personnel)
-26Professional component (physician interpretation)

HCPCS Level II Codes

HCPCS Level II codes cover items and services not included in CPT:

Code RangeCategoryExamples
A0000-A0999Transport/ambulanceAmbulance services
E0100-E8002DME (Durable Medical Equipment)Wheelchairs, CPAP machines, hospital beds
J0100-J8999Drugs administered by providerInjectable medications
L0100-L4999Orthotics/prostheticsBraces, artificial limbs
K0001-K0900DME (temporary)Temporary DME codes

Coding and the CMAA Role

CMAA ResponsibilityDetails
Encounter form reviewEnsure the provider completed all sections of the superbill
Legibility checkVerify that handwritten codes/descriptions are readable
RoutingRoute completed encounter forms to the billing/coding department
CommunicationRelay coding questions from billing staff to the provider
EducationUnderstand coding basics to identify obvious errors (e.g., missing diagnosis code)

Scope Reminder: CMAAs do not assign or change codes. The provider selects the diagnosis and procedure codes, and certified coders verify accuracy. If the CMAA notices a potential coding issue (e.g., a procedure code without a supporting diagnosis), they should flag it for the coder or provider.

Test Your Knowledge

ICD-10-CM codes are used to report:

A
B
C
D
Test Your Knowledge

Which CPT code range covers Evaluation and Management (E/M) services such as office visits?

A
B
C
D
Test Your Knowledge

A CMAA notices that the provider marked a procedure on the superbill but did not check a corresponding diagnosis code. What should the CMAA do?

A
B
C
D