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The rules say that plans must pay for a medical service or item if regular Medicare would pay for it in this case.
You can find this rule at 42 Code of Federal Regulations (CFR) Section 422.101.

The rules say that Medicare will pay for durable medical equipment that is mainly used to serve a medical
purpose. Items such as hospital beds, respirators, wheelchairs and crutches are examples of equipment that are
clearly used for medical purposes. Medicare will not pay for:

1. Equipment that is primarily and customarily used for nonmedical purposes. Examples include air
conditioners, humidifiers, dehumidifiers and electric air cleaners;
2. Equipment used for a patient's comfort or for the convenience of a person caring for the patient. Examples
include elevators, stairway elevators, physical fitness equipment and self-help devices such as grab bars. You
can find these rules in the Centers for Medicare and Medicaid Services, Internet Only Manual, Medicare
Benefit Policy Manual, Chapter 15, Section 110.1.

The rules say that for any item to be covered by Medicare, it must:
1) be eligible for a defined Medicare benefit
category, 
2) be reasonable and necessary for the diagnosis or treatment of illness or injury or to improve the
functioning of a malformed body member, and 3) meet all other applicable Medicare statutory and regulatory
requirements. Information provided in this policy article relates to determinations other than those based on
Social Security Act 1862(a)(1)(A) provisions (i.e. "reasonable and necessary").

A non-expandable controller has the following features: May have the ability to control up to 2 power seating
actuators through the drive control (for example, seat elevator and single actuator power elevating legrests).
(Note: Control of the power seating actuators though the Control Input Device would require the use of an
additional component, E2310 or E2311.) Can accommodate only an integral joystick or a standard proportional
remote joystick. May allow for the incorporation of an attendant control. An expandable controller is capable
of accommodating one or more of the following additional functions: Other types of proportional input devices
(e.g., mini-proportional or compact joysticks, touchpads, chin control, head control, etc.) Non-proportional
input devices (e.g., sip and puff, head array, etc.) Operate 3 or more powered seating actuators through the
drive control. (Note: Control of the power seating actuators though the Control Input Device would require the
use of an additional component, E2310 or E2311.)

An expandable controller may also be able to operate one or more of the following: A separate display (i.e., for
alternate control devices), Other electronic devices (e.g., control of an augmentative speech device or computer
through the chair's drive control), An attendant control, For power wheelchairs which are capable of being
upgraded to an expandable controller (K0835, K0836, K0837, K0838, K0839, K0840, K0841, K0842, K0843,
K0848, K0849, K0850, K0851, K0852, K0853, K0854, K0855, K0856 K0857, K0858, K0859, K0860, K0861
K0862, K0863, K0864, K0868, K0869, K0870, K0871, K0877, K0878, K0879, K0880, K0884, K0885,
K0886, K0890, K0891), E2377 is used if an expandable controller is provided at the time of initial issue. Code
E2376 is used with complete replacement of an expandable controller. A harness (E2313) describes all of the
wires, fuse boxes, fuses, circuits, switches, etc. that are required for the operation of an expandable controller.
It also includes all the necessary fasteners, connectors, and mounting hardware. Code E2313 is separately
billable in addition to an expandable controller both at initial issue and with complete replacement of the
expandable controller. Code K0108 must not be used for any component or feature of an expandable controller
at the time of initial issue. The reimbursement for any type of complete expandable controller is included in the
allowance for codes E2377/E2376 plus E2313. However, if individual components of the harness are replaced,
code K0108 should be used. You can find this information in Medicare's Local Coverage Article: Wheelchair
Options/Accessories - Policy Article (A52504).

If you want to read these Medicare rules, you can go to this website www.medicareappeal.com.