When sending a claim to an insurance company for services provided by the physician, why are both icd-10 and cpt codes required to be submitted? how are these codes dependent upon each other? what would be the result of not submitting both codes on a medical claim to an insurance company?

During 2010, raines umbrella corp. had sales of $850,000. cost of goods sold, administrative and selling expenses, and depreciation expenses were $610,000, $110,000, and $140,000, respectively. in addition, the company had an interest expense of $85,000 and a tax rate of 35 percent. (ignore any tax loss carryback or carryforward provisions.) suppose raines umbrella corp. paid out $63,000 in cash dividends. is this possible