Revenue Codes

Loop 2400 SV2/FL 42

Table 37: Loop 2400 SV2/FL 42 Field
Revenue Codes	Source
Enter revenue codes to report specific accommodation or ancillary charges. These numeric codes explain each charge reported in FL 47.	NUBC

Revenue codes explain in what capacity the reported charges and HCPCS code apply in the related line.

The NUBC creates and updates revenue codes. Check the official NUBC list to make sure you're using the current codes when billing Medicare.

Revenue codes can represent:

A reported PPS code on the line item
The type of accommodations the patient used during an inpatient stay
- Private room
- Semi-private room
- Ward
The type of laboratory service for the reported HCPCS
- Chemistry
- Urology
- Cytology
- Biopsy
The type of radiology service for the reported HCPCS
- Diagnostic
- Therapeutic
The type of blood or blood component for the reported HCPCS
- Packed red cells
- Whole blood
- Plasma
The type of therapy supplied for the reported HCPCS
Number of visits for patients under home health
- Skilled nursing visit
- Home health aide visit
Number of units for pharmacy
- Erythropoietin (EPO)
- Drugs requiring detailed coding

More on Loop 2400/FL 42

Make sure you follow HCPCS coding requirements for each revenue code.
Make sure that the revenue code used is fitting for the TOB submitted
Enter the correct revenue codes to identify specific accommodation or ancillary charges
Enter the correct numeric revenue code on the adjacent line in FL 42 to explain each charge in FL 47
List revenue codes in ascending numeric sequence and don’t repeat on the same bill to the extent possible

Claim Coding Information

FL 42 – Revenue Codes

There’s no fixed Total line in the charge area. Enter revenue code 0001 on paper claims only as the last revenue code listed in FL 42 to sum the charges in FL 47 and FL 48. As a result, the adjacent charges entry in FL 47 is the sum of charges billed. This is also the same line for the sum of non-covered charges, if any, in FL 48.

The billing guidelines for revenue codes are extensive. We recommend you review HCPCS and CPT coding requirements after completing this WBT because providers use many of these codes with revenue codes to report payment activities to Medicare.

Copyright © 2025, the American Hospital Association, Chicago, Illinois. Reproduced with permission. No portion of the AHA copyrighted materials contained within this publication may be copied without the express written consent of the AHA. AHA copryighted materials including the UB-04 codes and descriptions may not be removed, copied, or utilized within any software, product, service, solution, or derivative work without the written consent of the AHA.

More on Claim Coding Information

Commonly used revenue codes:

0022 – SNF PPS
0023 – HH PPS
0024 – Inpatient Rehabilitation Facility (IRF) Prospective Payment System (PPS)
011X – Number of days room and board -- private (1 bed)
012X – Number of days room and board -- semiprivate (2 beds)
030X – Number tests - laboratory
032X – Number tests - radiology -- diagnostic
042X – Number treatments -- physical therapy
043X – Number treatments -- occupational therapy
044X – Number treatments -- speech therapy-language pathology
045X – Number visits -- emergency room
0636 – Drugs requiring detailed coding

The chart in Figure 1 below is from the Medicare Claims Processing Manual, Chapter 1, Section 170.1. It shows TOB and possible revenue codes that may have some services payable on the Physician Fee Schedule (PFS).

This chart shows revenue codes for selected Types of Bills (TOBs) that include some services payable under the PFS. The revenue codes are listed vertically in the first column on the left and the types of bills are listed horizontally across the top row of the chart. The X’s represent the revenue codes that may be payable for each type of bill.
Rev Codes	12x	IHS 12x	13x	IHS 13x	22x	23x	34x	72x	74x	75x	81x	82x	85x	IHS 85x
030x					X
031x					X
032x					X	X
033x					X	X
034x					X	X
036x					X	X
0401, 0403	X		X		X	X							X	X
0410, 0412, 0419					X	X				X
042x	X	X	X	X	X	X	X		X	X
043x	X	X	X	X	X	X	X		X	X
044x	X	X	X	X	X	X	X		X	X
046x					X	X
471	X	X	X	X	X	X
048x					X	X
0550, 0559										X
056x										X
061x					X	X
657											X	X
070x					X	X
073x					X	X
074x					X	X
075x					X	X
771	X	X	X	X	X	X	X	X		X			X	X
078x	X	X	X	X									X	X
090x					X	X				X
091x					X	X				X
092x					X	X
0940, 0942, 0949					X	X				X
096x													X	X
097x													X	X
098x													X	X

Copyright © 2025, the American Hospital Association, Chicago, Illinois. Reproduced with permission. No portion of the AHA copyrighted materials contained within this publication may be copied without the express written consent of the AHA. AHA copyrighted materials including the UB-04 codes and descriptions may not be removed, copied, or utilized within any software, product, service, solution, or derivative work without the written consent of the AHA.