Present On Admission indicator: All conditions are assigned a POA. The options are Y-yes, N-no, W-clinically undetermined which means the clinician doesn’t know whether it was present on admission or not, and U-the clinician may know, but he didn’t document it such that the coder can tell. CMS considers W to be grouped with Y, and U to be grouped with N. If a condition is not present on admission, that is, it developed on the hospital’s watch, the hospital will not derive benefit from that condition (it won’t be considered a CC/MCC; it may be considered a hospital-acquired condition).