The review of system will guide a doctor to come to a diagnosis or help him in delivering proper medical care.Time: In E/M coding the word time includes the time in which physician performs such tasks as obtaining a history, performing an examination & counseling the patient. Physician also has to spend time in reviewing records, investigations, communicating other professional services etc. How to do the E/M coding? Step by step Check or the patient whether is a new or a classified Have a detail look in the history in the medical record to find out which type it is. medical billing training india focuses on these in detail.