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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 state that 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. 
 
A switch is an electronic device which turns power to a particular function either "on" or "off". The external 
component of a switch may be either mechanical or non-mechanical. Mechanical switches involve physical 
contact in order to be activated. Examples of the external components of mechanical switches include, but are 
not limited to, toggle, button, ribbon, etc. Examples of the external components of non-mechanical switches 
include, but are not limited to, proximity, infrared, etc. Some of the codes include multiple switches. In those 
situations, each functional switch may have its own external component or multiple functional switches may be 
integrated into a single external switch component or multiple functional switches may be integrated into the 
wheelchair control interface without having a distinct external switch component. 
 
You can find this information in the 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.