Medicare Claims Processing Manual (Pub. 100-04), Ch. 4 § 20.5
Clarification of HCPCS Code to Revenue Code Reporting
20.5 - Clarification of HCPCS Code to Revenue Code Reporting
(Rev. 1487, Issued: 04-08-08, Effective: 04-01-08, Implementation: 04-07-08)
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.