This white paper discusses the short- and long-term effects of the ICD-10 requirement, and also recommends actions that organizations can take to manage the risks associated with the coding change.

From the report:

By October 1, 2013, entities covered by the Health Insurance Portability and Accountability Act (HIPAA), including health plans, healthcare clearinghouses, and healthcare providers, will be required to use ICD-10 for HIPAA-covered transactions that contain any diagnoses or hospital inpatient procedures. Although it is impossible to quantify the impact at this time because of too many variables and unknowns, this white paper provides a general discussion of the potential areas of impact areas of ICD-10 on provider reimbursement in the short term along with a look at what will happen in the long term.

Full report: http://www.milliman.com/expertise/healthcare/publications/published/icd-10-impact-provider.php

Milliman. (2010). ICD-10 impact on provider reimbursement. Zenner, P.