In my experience, assuming this is a cardiolgy case, I usually bill for the diagnostic heart cath (if one is performed) and not a failed PCI. If all they attempted was a PCI, I might use that CPT code with a modifier 52 or 53 depending on the reason for the failed attempt.
If all they did was prep and drape, with no access achieved, I would just not bill for that encounter. There is a lot of subjectivity to these situations, and what ever is billed should stand close scrutiny (audit).
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