Which of the following is an example of upcoding?

Upcoding refers to the intentional practice of assigning a higher billing code than what is warranted for the services performed, which leads to increased reimbursement. This practice is inappropriate and can lead to legal consequences and auditing challenges.

Choosing the scenario where a facility coder intentionally assigns a procedure code that does not match patient documentation illustrates upcoding clearly. In this case, the coder opts for a code that reflects a more expensive or complex service than what was actually performed, with the intent of increasing payment from insurance or government payers. This act is deliberate and violates ethical billing practices.

Other scenarios do not fit the criteria for upcoding. For instance, using multiple CPT codes for a single service when one inclusive code is available is an example of unbundling rather than upcoding. Similarly, unintentionally assigning an incorrect procedure code or reducing a service to a lower level based on a diagnosis code does not involve the intentionality or purpose of inflating billing, which is characteristic of upcoding. These actions may still be problematic, but they don't encompass the essence of upcoding as specified in the correct answer.