Medical coders review clinical statements and assign standard codes using the coding systems mentioned above. This involves: 1. Reviewing Documentation: Coders start by reviewing patients' records to understand the diagnosis and procedures performed. 2. Assigning Codes: Based on the information, they assign appropriate codes for each diagnosis and procedure. 3. Ensuring Accuracy: They ensure that the codes adhere to the latest coding rules and guidelines to avoid errors and rejections from insurance companies.