Diagnostic codes consisting of three numbers with descriptions that appear in ICD-9-CM code books and are used only when no fourth or fifth digits are available. Approximately 100 codes are at the highest level of specificity in the three-digit characters. Third-party payers, as well as Medicare fiscal intermediaries, do not accept three-digit codes if a higher level of specificity is available.

System of calculating insurance policy dividends and distributing excess funds above the amount needed for legal reserves. Excess funds come from mortality savings, interest earned on investments, and expense savings.