The Conceptual Framework. The Conceptual Framework is a body of interrelated objectives and fundamentals that provides the FASB with a foundation for setting standards and concepts to use as tools for resolving accounting and reporting questions.
Other arterial nonselective codes include the following: â¢ 36100, Introduction of needle or intracatheter, carotid or vertebral artery, is access by a direct stick into a carotid or vertebral artery. â¢ 36120, Introduction of needle or intracatheter; retrograde brachial artery, is access into the brachial artery. In this case, the brachial, axial, subclavian, and innominate arteries are treated as one vessel. As long as the catheter does not leave one of those, it is considered nonselective. â¢ 36140, Introduction of needle or intracatheter; extremity artery, is access into any other extremity artery.
The old stent codes included angioplasty of the same lesion when performed as part of the stent, but other angioplasty of separate lesions in the same vessel could be reported separately. The new codes do not include catheterization/ access of the vessel and do not include diagnostic angiography if performed.