This is what I've found on those codes...hope it helps.
"Don’t Report 94010 and 94060 for the Same Day Two common PFTs that pulmonologists perform are baseline spirometry and spirometry after administration of a bronchodilator. You should use 94010 (Spirometry, including graphic record, total and timed vital capacity, expiratory flow rate measurements, with or without maximal voluntary ventilation) to report a baseline spirometry test. For spirometry after the administration of a bronchodilator, you should report 94060 (Bronchodilation responsiveness, spirometry as in 94010, pre- and post- bronchodilator administration).
Because the bronchospasm evaluation involves pre- and post-spirometry, the National Correct Coding Initiative bundles 94010 with 94060. This means that you cannot report them separately when the physician or nurse performs the tests the same day. You should report the single most comprehensive code for the session."