Question: One of our providers gave a patient two liters of oxygen by nasal cannula. Should I code for the oxygen and nasal cannula or is it part of the E/M service? New York Subscriber Answer: There is no code that reports oxygen administration to a patient. This service is usually included in the E/M service. Historical information and exam elements identify the need for O2 (e.g., patient has had shortness of breath for three days; on exam, accessory muscle use apparent). The decision to administer oxygen may add to the complexity of medical decision-making. The physician should bill the appropriate level of E/M that describes the service performed and documented. You will most likely bill an office visit code (99201-99215)