A pt was admitted with COPD/pneumonia. He had an MI on the second day of stay. Obviously it has a POA of N but my question is do I sequence the "N" codes to the bottom or since it is a major DRG, do I leave it as a secondary dx? I am critical access do I don't actually have to apply the POA's, other than for our software, but I would like to know so that when/if I am ever in a situation that is not critical access, I will know what is the correct way that it should be done. What is the rule of thumb for minor dx's that are POA "N" status? Does it even matter if it is a major or minor dx? The sequencing of POA's is a mystery to me still so any help would be great.