I wonder what order the doctor is doing these ekg's. Seems like you'd get more info from the 12 lead ekg (93000) then from a 1-3 lead ekg (93040). So my guess would be the 93040 first and then the 93000. Normally, the denial is correct that the 93040 is an intregal part of the 93000. CCI Edits does bundle 93040 into 93000. But it does show that you could use a modifier to override that bundle. So, if they are indeed two separate tests/ekgs, then you could use a 59 modifier.
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