A POA (present on admission) indicator is a code reported with every ICD-10-CM diagnosis code on inpatient claims to indicate whether the condition was present at the time of hospital admission. CMS uses POA indicators to determine whether a hospital-acquired condition (HAC) will affect reimbursement. Conditions not present on admission that develop during the stay can result in reduced payment. Accurate POA reporting requires careful review of the full clinical record to distinguish between pre-existing conditions and those that developed during the hospitalization.