denied, presented by reason for the denial. (ii) The number and type of claims requiring prior authorization or precertification. (iii) The average period between the initial submission of a claim for approval and the delivery of care. (iv) The number and percentage of coverage denials appealed by service type. (v) The number and percentage of prior authorizations or precertifications appealed. (vi) The number of favorable decisions that overturned the initial coverage determination upon appeal. (vii) The average period between the formal initiation of appeal proceedings and final determination. (viii) Total number and percentage of conversions of inpatient stays to outpatient and observation status. (ix) Information on each prior authorization or precertification episode, including the Medicare Advantage contract number, beneficiary Medicare ID, national provider identifier, provider tax identification number, Healthcare Common Procedure Coding System codes and modifiers, initial date of receipt, date of initial decision, action taken by the plan, denial code (if applicable), initial appeal date (if applicable), and final appeal decision date (if applicable). (x) Such other information as specified by the Secretary. (B) Denial codes and additional data elements Not later than January 1 of the second year beginning on or after the date of the enactment of this paragraph, for purposes of subparagraph (A)(ix), the Secretary shall establish— (i) denial code categories and definitions and provide to Medicare Advantage plans guidance on such categories and definitions