The right and left paracolic gutters are the spaces situated between the posterior abdominal wall back and the colon. The left paracolic gutter is larger than the right which together with the partial barrier provided by the phrenicocolic ligament also known as hensing s ligament may explain why left subphrenic collections are more common than right subphrenic collections 1. Icd 10 cm k65 1 is grouped within diagnostic related group s ms drg v 37 0. 
				
			
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