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Billing code

S165A — Small intestine resection with anastomosis – other than duodenum

Small bowel resection

Bill S165 for resection of the small intestine, other than the duodenum, with anastomosis.

Watch for: Add E793 when done laparoscopically, or E860 when a laparoscopic attempt is converted to laparotomy.

Code

S165A

Description

Small intestine resection with anastomosis – other than duodenum

FHO+ basket

Not in the FHO+ base rate basket (Schedule 2 or 2B).

Effective date

Apr 1, 2026

Termination date

No end date

Explanation

Updated October 26, 2026

Resection of the small intestine (other than the duodenum) with anastomosis.

What it covers

S165 is resection with anastomosis of the small intestine other than the duodenum; duodenal resection is S164 (S20).

Billing rules

• Add E793 when done laparoscopically or laparoscopic-assisted (S20).
• E714 is payable for repair of an entero-cutaneous fistula in conjunction with bowel resection (S20).
• If a laparoscopic attempt is converted to laparotomy, E860 is payable in addition (SP5).
• With other procedures under the same anaesthetic, the major procedure is paid in full and the others at 85% (SP2).
• Non-elective surgery in the evening, at night, on weekends or holidays takes E409 or E410 (GP104).
• E676 morbid obesity premium may apply when BMI is over 40 and recorded (SP6, SP7).

Often billed with

• E793 laparoscopic approach (S20).
• E673 when at least 60 minutes is spent on adhesiolysis (SP7).

Related codes: S164, S166, S167, S177, E793, E714

Source: Schedule of Benefits (July 1, 2026), Digestive System Surgical Procedures, Intestines (Except Rectum), page S20.

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