L4360 is the code you use for the walking boot. We bill modifier NU for commercial plans, KX for Medicare (and Medicare advantage) plans - as long as you meet their medical necessity guidelines/diagnosis, with the RT or LT modifiers. If this is medicare DME, you need to bill to the DME contractor (provided you have a contract) with POS 12. Always review policies for the insurance regarding billing specifics (modifiers, POS, ICD codes), google is your friend if you have trouble finding it.
Usually these are just dispensed, so there is not really work involved in a 'fitting', but this would be included in the e/m - if you are billing one.
-Massachusetts