Here's the code you should sequence first. You may know what late effects are in ICD-9, but how do you reflect them in ICD-10-CM? Actually, sequela is the new terminology in ICD-10 and using the sequela extension of "S" replaces the late effects categories (905"909) in ICD-9-CM. Example: Follow these tips before you report a late effect code, so that your practice is never "late" collecting ethical reimbursement. Tip 1: Review the Definition "Sequela" is the new term used for late effects. Remember, a late effect is the residual effect that occurs after the acute phase of an illness or injury has terminated. For instance, you'll report a sequela ICD-10 code for the scar formation after a burn. Tip 2: Time for Sequela Varies You won't find any time limit specifying when you can start using a late effect code. Why not? Because late effects vary. The residual effect may be apparent early, such as in the case of a cerebral infarction, or it may occur months or years later, such as an effect due to a previous injury. Tip 3: Generally, You Need 2 Codes -- In This Order When you code late effects, you'll generally need two codes. You should sequence the condition or nature of the late effect first. You would code the late effect code second. For instance, you might report M81.8 (Other osteoporosis without current pathological fracture) followed by E64.8 (Sequelae of other nutritional deficiencies [calcium deficiency]). The condition is osteoporosis, and the late effect is the calcium deficiency. Exceptions: Another situation is when the late effect has been expanded (at the fourth, fifth, or sixth character) to reflect the manifestation. For instance, check out I69.191 (Dysphagia following nontraumatic intracerebral hemorrhage). The "following" means the definition includes the late effect. You should never report the code for the acute phase of an illness or injury, even if that is what led to the late effect. Also, avoid the activity codes Y93.- or External Cause Status codes Y99.- with sequela(e) codes. Tip 4: Here's How to Use Extension "S" If you're looking at injury sequela(e) from ICD-10-CM's Chapter 19, you'll find most codes have a 7th character, which includes the code extension of "S." When using extension "S," you need to use both the injury code that precipitated the sequela and the code for the sequela itself. Bottom line: You'll add the "S" only to the injury code, not the sequela code. The "S" extension identifies the injury responsible for the sequela. You'll sequence the specific type of sequela (e.g., scar) first, followed by the injury code. Example: Tip 5: Examine Pregnancy, Burns, and Coma Scale Scenarios You have special situations in certain situations. Burns: Pregnancy: Coma Scale: