Medical coding is the process of converting healthcare diagnoses, procedures, medical services, and equipment into standardized alphanumeric codes. 

These codes are used for billing purposes, ensuring that healthcare providers get reimbursed by insurance companies for the services they provide Medical coders review clinical statements and assign appropriate codes using systems like the Current Procedural Terminology (CPT) and the International Classification of Diseases (ICD-10). This helps insurers understand the patient’s diagnosis, the medical necessity for treatments, and any unusual circumstances that might affect the care provided.