- Misinterpretation of Coding Guidelines: Nurses and medical coders may misinterpret coding guidelines, leading to the assignment of higher-level codes. - Documentation Issues: Incomplete or unclear documentation can result in the assignment of codes that do not accurately reflect the services provided. - Pressure to Generate Revenue: Some healthcare organizations may pressure staff to code services at higher levels to increase revenue. - Lack of Training and Education: Insufficient training and education on coding practices can lead to errors and over coding.