For 95 guidelines you can either count body areas or systems. You can't combine them together, however you can interchange then. In other words, if the documentation shows an exam of the abdomen, you would either count that as 1 body area under abdomen, or you would use it as GI under the systems. As far as considering a body area for musculoskeletal, if the documentation under the extemeties refers to something in regards to musculoskeletal, such as range of motion, then you could use musculoskeletal. If under extremities it refers to pulses then that would be under cardiovascular.
I use the body systems for 95 guidelines as it is easier to get to 8 systems for a comprehensive level.
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