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I created this Coding Flowchart in Microsoft Visio to illustrate the maze of relationships between:

Professional Fees (CMS- 1500, CPT, ICD-9, HCPCS) coding and billing and Facility Coding (hospital, UB-04, DRG's, ICD-9 Procedural Codes).

The differences are often misunderstood.

You may use this diagram but please give credit to the original author - Jeffrey Restuccio, CPC, CPC-H. I am the principal owner of

If you have any comments or suggestions on how to improve the Flowchart, please Contact me.

And, yes, the "simplified" is somewhat "tongue-in-cheek". There is obviously nothing simple about this diagram!


Click here to Review the Coding Flowchart

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