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US · guidance

CMS Pub. 100-04, ch. 4, § 20.5

Clarification of HCPCS Code to Revenue Code Reporting

activein force · 2026-08-25 – presentas-observed

Generally, CMS does not instruct hospitals on the assignment of HCPCS codes to

revenue codes for services provided under OPPS since hospitals’ assignment of cost vary.

Where explicit instructions are not provided, providers should report their charges under

the revenue code that will result in the charges being assigned to the same cost center to

which the cost of those services are assigned in the cost report.

History

(Rev. 1487, Issued: 04-08-08, Effective: 04-01-08, Implementation: 04-07-08)

Provenance

Source
cms.gov
Retrieved
2026-08-25
Edition
iom-2026-08-25
Content hash
ae10bea5b7b9902543b6b735944217920d91d6fe4a4628d0a758f28d77740e5f
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