There should be a very specific definition between DNFB and DNFC. DNFC (Discharge – not final coded) is a component of DNFB. What should be counted in your DNFC are any and all accounts that require diagnosis/procedure coding. In DNFC there should be differentiation of the type of accounts comprising the DNFC as well as the payment type as commonly Blue Cross and Medicare pay faster, and that is of high interest to PFS. It is also important to track why the accounts are in DNFC – is it a coding delay or a documentation delay? If a documentation delay – identify the physicians. The CDI program can also affect the DNFC, so identifying the reasons the accounts are not final coded is very important.