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Wiki 99234-99236 Admit / Discharge Same Date

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To calculate time of more than 8 hrs but less than 24 hrs guideline for admit/discharge same date (99234-99236), which of the following should be used?
a. ER/hospital arrival time and discharge
b. inpatient/observation order time and discharge
c. physician's initial visit and discharge
 
Thank you for your input. Regarding scenario below, would admit/discharge same date (99234-99236) apply?

observation order was placed 8/1/18 at 11:30pm.
resident saw patient on 8/1/18 at 11pm, but attending (aka billing physician) evaluated patient the following morning on 8/2/18 at 7am.
patient was later found okay to discharge on 8/2/18 at 1pm.


Are two attending visits (one for initial, one for discharge) required to bill these codes?
 
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