What is ICD-10?
ICD-10 is a diagnostic coding system implemented by the World Health Organization (WHO) in 1993 to replace ICD-9, which was developed by WHO in the 1970s. ICD-10 is in almost every country in the world, except the United States.
When we hear “ICD-10” in the United States, it usually refers to the U.S. clinical modification of ICD-10: ICD-10-CM. This code set is scheduled to replace ICD-9-CM, our current U.S. diagnostic code set, on Oct. 1, 2013.
Another designation, ICD-10-PCS, for “procedural coding system,” is will also be adopted in the United States. ICD-10-PCS will replace Volume 3 of ICD-9-CM as the inpatient procedural coding system. The final rule stated that CPT® would remain the coding system for physician services.

ICD-10 implementation deadline October 1,2013
As it is, it is hard for physicians to keep ICD-9 codes in their heads. When the approximately 13,600 ICD-9 codes are replaced by approximately 69,000 ICD-10 codes, physicians will need help from hand held programs like MaxRVU to help code their hospital and clinical visits correctly and efficiently. Developing a Charge capture solution for your practice in partnership with companies like Gingercube will be necessary to stay financially successful.

Many improvements have been made to coding in ICD-10-CM. For example, a single code can report a disease and its current manifestation (i.e., type II diabetes with diabetic retinopathy). In fracture care, the code differentiates an encounter for an initial fracture; follow-up of fracture healing normally; follow-up with fracture in malunion or nonunion; or follow-up for late effects of a fracture. Likewise, the trimester is designated in obstetrical codes.
While much has been said about the huge increase in the number of codes under ICD-10-CM, some of this growth is due to laterality. While an ICD-9-CM code may identify a condition of, for example, the ovary, the parallel ICD-10-CM code identifies four codes: unspecified ovary, right ovary, left ovary, or bilateral condition of the ovaries.

Read more at :

http://www.aapc.com/icd-10/faq.aspx#what

http://www.gingercube.com/

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