This document provides guidance on coding diseases of the respiratory system. It discusses coding for chronic obstructive pulmonary disease and asthma, including acute exacerbations. It also addresses coding for acute respiratory failure as a principal or secondary diagnosis. Other sections cover coding for influenza, ventilator-associated pneumonia, and vaping-related disorders. Coding guidelines vary depending on whether a condition is confirmed, suspected, or complicating factors like mechanical ventilation. Precise documentation of relationships between procedures, complications, and pre-existing conditions is necessary for accurate coding.