Wiki ICD10 J section code also note

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At the beginning of the J section in the ICD10-CM book, there is a note to code also, "Where applicable" the smoking status of a patient. I would like to know if anyone has a coding clinic answer as to whether this "where applicable" pertains to where the code also is noted in the tabular or if it pertains to where a smoking status is noted in a record? How are those in the ENT field interpreting this if there isn't an available coding clinic answer?
 
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