Healthcare Common Procedure Coding System (HCPCS), pronounced hick-pick, is a collection of medical billing codes that represent procedures, supplies, products and services which may be provided to Medicare beneficiaries and to individuals enrolled in private health insurance programs. This is main procedural code set for reporting procedures to Medicare, Medicaid, and a large number of other third-party payers. Developed by the CMS (the same organization that developed CPT), and maintained by the AMA, HCPCS is divided into two levels. Level I is identical to CPT, and is used in the same way to identify procedures or services. Level II is a standardized coding system that is used primarily to identify supplies, equipment and devices, and procedures not included in the CPT codes, such as ambulance services and durable medical equipment, prosthetics, orthotics, and supplies (DMEPOS) when used outside a physician's office.