Normally, the ED physician will report the ED code (99284). Other physicians seeing the patient would report a new/established patient visit code or outpatient consultation code (depending on the date of service and payer effective 1/1/10!). If the patient was seen by an ED physician and you're reporting a separate service for the surgeon where the decision was made to perform surgery either that day or the following day, you would report the appropriate E/M office visit code or consult code and append modifier -57.
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