Question: Wisconsin Subscriber Answer: The two anesthesia codes that apply to your case are 00740 (Anesthesia for upper gastrointestinal endoscopic procedures, endoscope introduced proximal to duodenum) and 00810 (Anesthesia for lower intestinal endoscopic procedures, endoscope introduced distal to duodenum). Each of these codes has five base units, so you can report either choice and be within correct guidelines. Remember: Anesthesia codes are based on anatomic area -- and you only receive reimbursement for the highest initial procedure for one of them, so you only need to code for the highest-based procedure. Coding first for the highest-based procedure is always key (along with matching the reported diagnosis with the anesthesia code). Coding for a lower-based procedure can reduce your reimbursement.