Question: Texas Subscriber Answer: Coding: • 94010 (Spirometry, including graphic record, total and timed vital capacity, expiratory flow rate measure-ment[s], with or without maximal voluntary ventilation) for the spirometry • modifier 26 (Professional component) linked to 94010 to show that you are only billing for the professional portion of the code when provided in a facility setting • 786.05 (Shortness of breath) linked to 94010 to represent the patient's breathing trouble. Exception: • 94010 for the spirometry • 94375 (Respiratory flow volume loop) for the loop • modifier 26 linked to 94010 and 94375 to show that you are billing for only the professional portions of the codes • 786.05 linked to 94010 to represent the patient's breathing trouble.