Can anyone offer insight as to the difference? If the PFT 94060-26 was done on 8/20/19. The doctor interpreted the report on 8/25/2019. When Im billing for the 94060-26 what is the actual DOS to be listed? I thought the 26 modifier was to cover the equipment (hospital)....and the interpretation was included in the actual Billing for 8/20 no matter when the interpretation was read??? How do we justify an office/outpatient visit on 8/20 for the PFT if were going to bill the patient on 8/25/19.