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HCPCS Level II codes are alphanumeric "letters A-V". Level II codes are part of the HCPCS coding system. Because CPT lacks many codes for nonphysician procedures and services, CMS created codes to supplement CPT. D codes are copyrighted by the American Dental Association. C codes are temporary codes for use with outpatient prospective payment only. G codes are also temporary codes that CMS assigns for procedures and services that are being considered for inclusion in CPT. Similar to CPT, there is an alphabetic index for locating codes. Unbundling is the practice of coding services separately that should be coded together as a package because all parts are included within one code and, therefore, one price. Unbundling done deliberately to obtain higher reimbursement by using the unbundled codes is a misrepresentation of services, and this can be considered insurance fraud. Typical Types of Errors 1. Failure to review the entire record for supportive documentation 2. Selection of incorrect code 3. Data entry errors 4. Assigning codes that are not validated by documentation.