What is the impetus for getting a coding patient out of the OR to the ICU so that the death occurs in the ICU? Obviously in some cases, trauma, these are not avoidable. However an elective surgery gone bad for whatever reason, comes to ICU to avoid an intraoperative death. My question is why? Is there some legal, financial, quality, reporting processes that warrants this? Hospitals have to report all intraoperative deaths to CMS, JC, ADH??