Final answer:
The statement is True. The Code First note in ICD coding instructs the coder to list the code for the etiology first, followed by the code for the manifestation.
Step-by-step explanation:
The statement is True. According to the Code First note in ICD coding, when a manifestation is caused by an underlying etiology, the etiology code should be listed first, followed by the code for the manifestation. This ensures that the codes appear in the correct order and accurately represent the cause and effect relationship between the etiology and manifestation.
For example, if a patient is presenting with pneumonia caused by a specific bacteria, the etiology code for the bacteria would be listed first, followed by the code for pneumonia. This accurately reflects that the pneumonia is a result of the bacterial infection.