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The Healthcare Common Procedure Coding System (HCPCS) is published by the Centers for Medicare & Medicaid Services (CMS) and is used to report procedures, services, and supplies that are not classified in the Current Procedural Terminology (CPT). HCPCS includes two levels: Level I, which corresponds to CPT codes, and Level II, which covers non-physician services, such as ambulance services and durable medical equipment. These codes are essential for billing and reimbursement purposes within the Medicare and Medicaid programs.

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