The most recent pushback of the implementation date has inspired a mixed reaction from the healthcare community.  Even though the deadline for ICD-10 was pushed back repeatedly, CMS recommended that medical practices take several years to prepare for implementation of the new code set.  The basic structure of the ICD-10-CM code is the following: Characters 1–3 (the category of disease); 4 ( etiology of disease); 5 (body part affected); 6 (severity of illness); and 7 (placeholder for extension of the code to increase specificity). Not only must new software be installed and tested, but medical practices must provide training for physicians, staff members, and administrators. They will also need to develop new practice policies and guidelines, and update paperwork and forms. For convenience, practices may also create "crosswalks" that will convert their most frequently used ICD-9-CM codes to the ICD-10-CM equivalents.