DHS 107.14(2)(b)(b) The cutting, cleaning and trimming of toenails, corns, callouses and bunions on multiple digits shall be reimbursed at one fee for each service which includes either one or both feet. DHS 107.14(2)(c)(c) Initial diagnostic services are covered when performed in connection with a specific symptom or complaint if it seems likely that treatment would be covered even though the resulting diagnosis may be one requiring non-covered care. DHS 107.14(2)(d)(d) Physical medicine modalities may include, but are not limited to, hydrotherapy, ultrasound, iontophoresis, transcutaneous neurostimulator (TENS) prescription, and electronic bone stimulation. Physical medicine is limited to 10 modality services per calendar year for the following diagnoses only: DHS 107.14(2)(e)(e) Services provided during a nursing home visit to cut, clean or trim toenails, corns, callouses or bunions of more than one resident shall be reimbursed at the nursing home single visit rate for only one of the residents seen on that day of service. All other claims for residents seen at the nursing home on the same day of service shall be reimbursed up to the multiple nursing home visit rate. The podiatrist shall identify on the claim form the single resident for whom the nursing home single visit rate is applicable, and the residents for whom the multiple nursing home visit rate is applicable. DHS 107.14(2)(f)(f) Debridement of mycotic conditions and mycotic nails is a covered service provided that utilization guidelines established by the department are followed. DHS 107.14(3)(3) Non-covered services. The following are not covered services: DHS 107.14(3)(a)(a) Procedures which do not relate to the diagnosis or treatment of the ankle or foot;