Wiki Billing same CPT's, same DOS but different POS

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I work in ABA, we commonly provide code 97153 multiple times a day at different locations (school, home, office, etc) Should we be billing those as separate claims lines because the POS is different? If yes, what modifier is best to use? Would you use modifier XE?
 
I also work in ABA, I know some Insurance Companies require the service times on each claim line. However, if we bill for 97153 (3 hours in the morning), and 97153 (3 hours in the afternoon). do you typically just combine the units on one claim line? So there would be a total of 24 units?
 
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