The operative schedule lists a laparoscopic cholecystectomy, but documentation shows the case was cancelled in pre-op and never performed. What is the correct coding approach for that procedure?

If the operative schedule lists a laparoscopic cholecystectomy but documentation shows the case was cancelled in pre-op and never performed, do not code the cancelled procedure—abstract and report only procedures that were actually performed. Public hospital claims must not bill completed-procedure codes for work that never started. Coding the planned PCS root operation because intent alone is billable fails; intent without performance is not a completed facility procedure. Coding a cancelled-procedure CPT with a higher APC than observation fails as an improper substitute for reporting what actually occurred. Coding the procedure with a discontinued-procedure modifier even though no procedure started fails because discontinued-procedure concepts generally require that a procedure began. Exam caveat: scheduled versus performed is a fundamental abstraction check for facility procedure coding. Operational check: verify start of procedure in operative/anesthesia documentation for municipal surgical accounts; omit cancelled cases from procedure coding; report any separately billable pre-op services only if documented and payable. Educate scheduling and coding staff so civic OR cancellations do not generate phantom procedure codes.