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CMS RVU26D · Effective 2026-10-01

G0109 in Merced

Office / nonfacility

$16.72

Base rate per service

Facility setting

Not available in this setting

Base rate per service

Amounts below use the non-QP conversion factor for participating physicians. These are base physician payments before claim-level adjustments, not patient costs or total hospital charges.

Diabetes education

About G0109: Group diabetes self-management training

Reports timed group diabetes self-management training for patients learning practical skills to manage diabetes in an organized outpatient education program.

G0109 represents diabetes self-management training delivered to a group of at least two patients, in 30-minute units. The session may cover practical skills such as glucose monitoring, medication use, food choices, physical activity, and recognizing or responding to glucose problems. Registered nurses, dietitians, pharmacists, and other qualified diabetes educators commonly provide this training through an organized outpatient program in a clinic or community setting.

Report the code for the group-training service, not for one-to-one education; individual diabetes training is reported with G0108. The record should support the training date and time, group format, attendance, instructor, topics covered, and each patient’s participation or learning needs. CMS fee-schedule payment is tied to the reported 30-minute units. Keep documentation distinct when a patient also receives medical nutrition therapy, since that service has a different focus and code set.

Where the value comes from

  • Work RVU0.25 · 52%
  • Practice expense (office) RVU0.22 · 46%
  • Malpractice RVU0.01 · 2%

42.3K

Medicare services in 2024 · #847 by national volume

This summary was written with AI assistance from CMS physician fee schedule data and checked against the CMS billing rules shown here. Rates on this page come directly from CMS files.

G0109 compared with similar codes

Office rates for Merced, from the same CMS release.

G0108

Diabetes training

Individual, per 30 minutes

$58.01

G0108 is for individual diabetes self-management training. G0109 is for training delivered to a group of at least two patients.

97804

Group nutrition therapy

Two or more patients

$17.82

97804 represents group medical nutrition therapy focused on nutrition treatment. G0109 represents broader diabetes self-management training.

98962

Edu&trn pt slf-mgmt nqhp 5-8

No office rate

98962 describes group self-management education that is not diabetes-specific. Use G0109 when the service is diabetes self-management training.

The same code, a different location

How does Merced compare?

In Bakersfield, the office rate for G0109 is $16.77—$0.05 higher than the $16.72 rate in Merced. Both use the same code, release and participation basis.

G0109 across payment areas

Same release and payment basis · bars start at $0

  1. Merced · This locality

    $16.72

  2. $0.05 higher than Merced

  3. Chico

    $16.72

    The same base rate than Merced

  4. El Centro

    $16.73

    $0.01 higher than Merced

  5. Fresno

    $16.72

    The same base rate than Merced

  6. The same base rate than Merced

  7. $0.89 higher than Merced

Other payment areas listed in California appear first, followed by selected cross-country examples. The chart compares amounts, not distance.

Across 109 of 109 CMS payment localities with a supported office rate, G0109 ranges from $14.83 in Arkansas to $20.54 in Alaska*. This is a geographic range, not an average.

The code’s RVUs stay the same in these comparisons. Geographic adjustments to work, practice expense and malpractice change the dollar amount. A city name alone may not identify the payment area for a service address.

Compare all 108 other payment areas
  • Madera

    California · G0109

    Office

    $16.72

    Facility

    Unavailable

    The same base rate than Merced for the office setting.

  • Modesto

    California · G0109

    Office

    $16.72

    Facility

    Unavailable

    The same base rate than Merced for the office setting.

  • Napa

    California · G0109

    Office

    $18.73

    Facility

    Unavailable

    $2.01 higher than Merced for the office setting.

  • Oxnard-Thousand Oaks-Ventura

    California · G0109

    Office

    $17.48

    Facility

    Unavailable

    $0.76 higher than Merced for the office setting.

  • Redding

    California · G0109

    Office

    $16.72

    Facility

    Unavailable

    The same base rate than Merced for the office setting.

  • Rest Of California

    California · G0109

    Office

    $16.72

    Facility

    Unavailable

    The same base rate than Merced for the office setting.

  • Riverside-San Bernardino-Ontario

    California · G0109

    Office

    $16.84

    Facility

    Unavailable

    $0.12 higher than Merced for the office setting.

  • Sacramento-Roseville-Folsom

    California · G0109

    Office

    $17.38

    Facility

    Unavailable

    $0.66 higher than Merced for the office setting.

  • Salinas

    California · G0109

    Office

    $17.30

    Facility

    Unavailable

    $0.58 higher than Merced for the office setting.

  • San Diego-Chula Vista-Carlsbad

    California · G0109

    Office

    $17.57

    Facility

    Unavailable

    $0.85 higher than Merced for the office setting.

  • San Francisco-Oakland-Berkeley (Marin Cnty)

    California · G0109

    Office

    $19.66

    Facility

    Unavailable

    $2.94 higher than Merced for the office setting.

  • San Francisco-Oakland-Berkeley (San Francisco/San Mateo/Alameda/Contra Costa Cnty)

    California · G0109

    Office

    $19.65

    Facility

    Unavailable

    $2.93 higher than Merced for the office setting.

  • San Jose-Sunnyvale-Santa Clara (San Benito Cnty)

    California · G0109

    Office

    $20.04

    Facility

    Unavailable

    $3.32 higher than Merced for the office setting.

  • San Jose-Sunnyvale-Santa Clara (Santa Clara Cnty)

    California · G0109

    Office

    $20.00

    Facility

    Unavailable

    $3.28 higher than Merced for the office setting.

  • San Luis Obispo-Paso Robles

    California · G0109

    Office

    $17.04

    Facility

    Unavailable

    $0.32 higher than Merced for the office setting.

  • Santa Cruz-Watsonville

    California · G0109

    Office

    $17.63

    Facility

    Unavailable

    $0.91 higher than Merced for the office setting.

  • Santa Maria-Santa Barbara

    California · G0109

    Office

    $17.33

    Facility

    Unavailable

    $0.61 higher than Merced for the office setting.

  • Santa Rosa-Petaluma

    California · G0109

    Office

    $17.80

    Facility

    Unavailable

    $1.08 higher than Merced for the office setting.

  • Stockton

    California · G0109

    Office

    $16.72

    Facility

    Unavailable

    The same base rate than Merced for the office setting.

  • Vallejo

    California · G0109

    Office

    $18.71

    Facility

    Unavailable

    $1.99 higher than Merced for the office setting.

  • Visalia

    California · G0109

    Office

    $16.72

    Facility

    Unavailable

    The same base rate than Merced for the office setting.

  • Yuba City

    California · G0109

    Office

    $16.72

    Facility

    Unavailable

    The same base rate than Merced for the office setting.

  • Dc + Md/Va Suburbs

    District of Columbia · G0109

    Office

    $17.83

    Facility

    Unavailable

    $1.11 higher than Merced for the office setting.

  • Miami

    Florida · G0109

    Office

    $16.84

    Facility

    Unavailable

    $0.12 higher than Merced for the office setting.

  • Chicago

    Illinois · G0109

    Office

    $16.56

    Facility

    Unavailable

    $0.16 lower than Merced for the office setting.

  • Manhattan

    New York · G0109

    Office

    $17.95

    Facility

    Unavailable

    $1.23 higher than Merced for the office setting.

  • Alaska*

    Alaska · G0109

    Office

    $20.54

    Facility

    Unavailable

    $3.82 higher than Merced for the office setting.

  • Alabama

    Alabama · G0109

    Office

    $14.97

    Facility

    Unavailable

    $1.75 lower than Merced for the office setting.

  • Arkansas

    Arkansas · G0109

    Office

    $14.83

    Facility

    Unavailable

    $1.89 lower than Merced for the office setting.

  • Arizona

    Arizona · G0109

    Office

    $15.76

    Facility

    Unavailable

    $0.96 lower than Merced for the office setting.

  • Colorado

    Colorado · G0109

    Office

    $16.53

    Facility

    Unavailable

    $0.19 lower than Merced for the office setting.

  • Connecticut

    Connecticut · G0109

    Office

    $16.84

    Facility

    Unavailable

    $0.12 higher than Merced for the office setting.

  • Delaware

    Delaware · G0109

    Office

    $15.95

    Facility

    Unavailable

    $0.77 lower than Merced for the office setting.

  • Fort Lauderdale

    Florida · G0109

    Office

    $16.40

    Facility

    Unavailable

    $0.32 lower than Merced for the office setting.

  • Rest Of Florida

    Florida · G0109

    Office

    $15.88

    Facility

    Unavailable

    $0.84 lower than Merced for the office setting.

  • Atlanta

    Georgia · G0109

    Office

    $16.24

    Facility

    Unavailable

    $0.48 lower than Merced for the office setting.

  • Rest Of Georgia

    Georgia · G0109

    Office

    $15.30

    Facility

    Unavailable

    $1.42 lower than Merced for the office setting.

  • Hawaii, Guam

    Hawaii · G0109

    Office

    $16.90

    Facility

    Unavailable

    $0.18 higher than Merced for the office setting.

  • Iowa

    Iowa · G0109

    Office

    $15.21

    Facility

    Unavailable

    $1.51 lower than Merced for the office setting.

  • Idaho

    Idaho · G0109

    Office

    $15.27

    Facility

    Unavailable

    $1.45 lower than Merced for the office setting.

  • East St. Louis

    Illinois · G0109

    Office

    $15.78

    Facility

    Unavailable

    $0.94 lower than Merced for the office setting.

  • Rest Of Illinois

    Illinois · G0109

    Office

    $15.58

    Facility

    Unavailable

    $1.14 lower than Merced for the office setting.

  • Suburban Chicago

    Illinois · G0109

    Office

    $16.55

    Facility

    Unavailable

    $0.17 lower than Merced for the office setting.

  • Indiana

    Indiana · G0109

    Office

    $15.32

    Facility

    Unavailable

    $1.40 lower than Merced for the office setting.

  • Kansas

    Kansas · G0109

    Office

    $15.16

    Facility

    Unavailable

    $1.56 lower than Merced for the office setting.

  • Kentucky

    Kentucky · G0109

    Office

    $15.19

    Facility

    Unavailable

    $1.53 lower than Merced for the office setting.

  • New Orleans

    Louisiana · G0109

    Office

    $15.64

    Facility

    Unavailable

    $1.08 lower than Merced for the office setting.

  • Rest Of Louisiana

    Louisiana · G0109

    Office

    $15.17

    Facility

    Unavailable

    $1.55 lower than Merced for the office setting.

  • Metropolitan Boston

    Massachusetts · G0109

    Office

    $17.76

    Facility

    Unavailable

    $1.04 higher than Merced for the office setting.

  • Rest Of Massachusetts

    Massachusetts · G0109

    Office

    $16.49

    Facility

    Unavailable

    $0.23 lower than Merced for the office setting.

  • Baltimore/Surr. Cntys

    Maryland · G0109

    Office

    $16.78

    Facility

    Unavailable

    $0.06 higher than Merced for the office setting.

  • Rest Of Maryland

    Maryland · G0109

    Office

    $16.18

    Facility

    Unavailable

    $0.54 lower than Merced for the office setting.

  • Rest Of Maine

    Maine · G0109

    Office

    $15.32

    Facility

    Unavailable

    $1.40 lower than Merced for the office setting.

  • Southern Maine

    Maine · G0109

    Office

    $15.84

    Facility

    Unavailable

    $0.88 lower than Merced for the office setting.

  • Detroit

    Michigan · G0109

    Office

    $16.00

    Facility

    Unavailable

    $0.72 lower than Merced for the office setting.

  • Rest Of Michigan

    Michigan · G0109

    Office

    $15.44

    Facility

    Unavailable

    $1.28 lower than Merced for the office setting.

  • Minnesota

    Minnesota · G0109

    Office

    $16.01

    Facility

    Unavailable

    $0.71 lower than Merced for the office setting.

  • Metropolitan Kansas City

    Missouri · G0109

    Office

    $15.58

    Facility

    Unavailable

    $1.14 lower than Merced for the office setting.

  • Metropolitan St. Louis

    Missouri · G0109

    Office

    $15.68

    Facility

    Unavailable

    $1.04 lower than Merced for the office setting.

  • Rest Of Missouri

    Missouri · G0109

    Office

    $15.01

    Facility

    Unavailable

    $1.71 lower than Merced for the office setting.

  • Mississippi

    Mississippi · G0109

    Office

    $14.92

    Facility

    Unavailable

    $1.80 lower than Merced for the office setting.

  • Montana**

    Montana · G0109

    Office

    $16.03

    Facility

    Unavailable

    $0.69 lower than Merced for the office setting.

  • North Carolina

    North Carolina · G0109

    Office

    $15.42

    Facility

    Unavailable

    $1.30 lower than Merced for the office setting.

  • North Dakota**

    North Dakota · G0109

    Office

    $15.83

    Facility

    Unavailable

    $0.89 lower than Merced for the office setting.

  • Nebraska

    Nebraska · G0109

    Office

    $15.26

    Facility

    Unavailable

    $1.46 lower than Merced for the office setting.

  • New Hampshire

    New Hampshire · G0109

    Office

    $16.29

    Facility

    Unavailable

    $0.43 lower than Merced for the office setting.

  • Northern Nj

    New Jersey · G0109

    Office

    $17.76

    Facility

    Unavailable

    $1.04 higher than Merced for the office setting.

  • Rest Of New Jersey

    New Jersey · G0109

    Office

    $17.07

    Facility

    Unavailable

    $0.35 higher than Merced for the office setting.

  • New Mexico

    New Mexico · G0109

    Office

    $15.49

    Facility

    Unavailable

    $1.23 lower than Merced for the office setting.

  • Nevada**

    Nevada · G0109

    Office

    $15.98

    Facility

    Unavailable

    $0.74 lower than Merced for the office setting.

  • Nyc Suburbs/Long Island

    New York · G0109

    Office

    $18.24

    Facility

    Unavailable

    $1.52 higher than Merced for the office setting.

  • Poughkpsie/N Nyc Suburbs

    New York · G0109

    Office

    $17.18

    Facility

    Unavailable

    $0.46 higher than Merced for the office setting.

  • Queens

    New York · G0109

    Office

    $18.05

    Facility

    Unavailable

    $1.33 higher than Merced for the office setting.

  • Rest Of New York

    New York · G0109

    Office

    $15.57

    Facility

    Unavailable

    $1.15 lower than Merced for the office setting.

  • Ohio

    Ohio · G0109

    Office

    $15.40

    Facility

    Unavailable

    $1.32 lower than Merced for the office setting.

  • Oklahoma

    Oklahoma · G0109

    Office

    $15.17

    Facility

    Unavailable

    $1.55 lower than Merced for the office setting.

  • Portland

    Oregon · G0109

    Office

    $16.90

    Facility

    Unavailable

    $0.18 higher than Merced for the office setting.

  • Rest Of Oregon

    Oregon · G0109

    Office

    $15.90

    Facility

    Unavailable

    $0.82 lower than Merced for the office setting.

  • Metropolitan Philadelphia

    Pennsylvania · G0109

    Office

    $16.55

    Facility

    Unavailable

    $0.17 lower than Merced for the office setting.

  • Rest Of Pennsylvania

    Pennsylvania · G0109

    Office

    $15.41

    Facility

    Unavailable

    $1.31 lower than Merced for the office setting.

  • Puerto Rico

    Puerto Rico · G0109

    Office

    $16.11

    Facility

    Unavailable

    $0.61 lower than Merced for the office setting.

  • Rhode Island

    Rhode Island · G0109

    Office

    $16.40

    Facility

    Unavailable

    $0.32 lower than Merced for the office setting.

  • South Carolina

    South Carolina · G0109

    Office

    $15.42

    Facility

    Unavailable

    $1.30 lower than Merced for the office setting.

  • South Dakota**

    South Dakota · G0109

    Office

    $15.81

    Facility

    Unavailable

    $0.91 lower than Merced for the office setting.

  • Tennessee

    Tennessee · G0109

    Office

    $15.21

    Facility

    Unavailable

    $1.51 lower than Merced for the office setting.

  • Austin

    Texas · G0109

    Office

    $16.44

    Facility

    Unavailable

    $0.28 lower than Merced for the office setting.

  • Beaumont

    Texas · G0109

    Office

    $15.35

    Facility

    Unavailable

    $1.37 lower than Merced for the office setting.

  • Brazoria

    Texas · G0109

    Office

    $15.96

    Facility

    Unavailable

    $0.76 lower than Merced for the office setting.

  • Dallas

    Texas · G0109

    Office

    $16.03

    Facility

    Unavailable

    $0.69 lower than Merced for the office setting.

  • Fort Worth

    Texas · G0109

    Office

    $15.96

    Facility

    Unavailable

    $0.76 lower than Merced for the office setting.

  • Galveston

    Texas · G0109

    Office

    $15.99

    Facility

    Unavailable

    $0.73 lower than Merced for the office setting.

  • Houston

    Texas · G0109

    Office

    $16.17

    Facility

    Unavailable

    $0.55 lower than Merced for the office setting.

  • Rest Of Texas

    Texas · G0109

    Office

    $15.63

    Facility

    Unavailable

    $1.09 lower than Merced for the office setting.

  • Utah

    Utah · G0109

    Office

    $15.56

    Facility

    Unavailable

    $1.16 lower than Merced for the office setting.

  • Virginia

    Virginia · G0109

    Office

    $15.81

    Facility

    Unavailable

    $0.91 lower than Merced for the office setting.

  • Virgin Islands

    United States Virgin Islands · G0109

    Office

    $16.11

    Facility

    Unavailable

    $0.61 lower than Merced for the office setting.

  • Vermont

    Vermont · G0109

    Office

    $15.79

    Facility

    Unavailable

    $0.93 lower than Merced for the office setting.

  • Rest Of Washington

    Washington · G0109

    Office

    $16.45

    Facility

    Unavailable

    $0.27 lower than Merced for the office setting.

  • Seattle (King Cnty)

    Washington · G0109

    Office

    $18.06

    Facility

    Unavailable

    $1.34 higher than Merced for the office setting.

  • Wisconsin

    Wisconsin · G0109

    Office

    $15.49

    Facility

    Unavailable

    $1.23 lower than Merced for the office setting.

  • West Virginia

    West Virginia · G0109

    Office

    $15.21

    Facility

    Unavailable

    $1.51 lower than Merced for the office setting.

  • Wyoming**

    Wyoming · G0109

    Office

    $15.95

    Facility

    Unavailable

    $0.77 lower than Merced for the office setting.

See how rates vary across the country

G0109 · Office / nonfacility · Non-QP. Choose a state to explore its payment localities. A range means the amount varies within that state.

Explore a state

Local rates. Clear comparisons.

Hover or focus a tile to see its rate range. Select it to open the state’s fee schedule.

$14.83

$20.54

Color shows the midpoint of each state’s locality range.

View all state and territory rates as a table
State / territoryRate rangeLocalities
AK$20.541
AL$14.971
AR$14.831
AZ$15.761
CA$16.72–$20.0429
CO$16.531
CT$16.841
DC$17.831
DE$15.951
FL$15.88–$16.843
GA$15.30–$16.242
GU$16.901
HI$16.901
IA$15.211
ID$15.271
IL$15.58–$16.564
IN$15.321
KS$15.161
KY$15.191
LA$15.17–$15.642
MA$16.49–$17.762
MD$16.18–$17.833
ME$15.32–$15.842
MI$15.44–$16.002
MN$16.011
MO$15.01–$15.683
MS$14.921
MT$16.031
NC$15.421
ND$15.831
NE$15.261
NH$16.291
NJ$17.07–$17.762
NM$15.491
NV$15.981
NY$15.57–$18.245
OH$15.401
OK$15.171
OR$15.90–$16.902
PA$15.41–$16.552
PR$16.111
RI$16.401
SC$15.421
SD$15.811
TN$15.211
TX$15.35–$16.448
UT$15.561
VA$15.81–$17.832
VI$16.111
VT$15.791
WA$16.45–$18.062
WI$15.491
WV$15.211
WY$15.951

Explore G0109 on the national rate map →

Where does this rate apply?

Merced is a Medicare payment area. Our Census mapping connects it to 24 cities and communities in California, including the examples shown here.

Some communities span more than one payment area. Follow a city link to compare all of its mapped areas, or check the service-location ZIP above for an address-level starting point.

Use this rate

What is a percentage of Medicare worth?

Turn a percentage into dollars for G0109 in Merced. This uses the base rate on this page, so the locality and release stay consistent.

Reference amount per service

$18.39

$16.72 × 110% = $18.39

A contract may specify another Medicare year or additional adjustments. This is percentage arithmetic on the displayed base rate, not a claim adjudication.

Working with a whole code list?

Compare an offer across your annual code mix, including an older Medicare schedule or flat per-code rates.

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How this local rate is calculated

Each RVU component is multiplied by its own geographic practice cost index (GPCI). The three adjusted components are added, then multiplied by the conversion factor. These are the inputs used for G0109 in Merced.

PPRRVU2026_Oct_nonQPP.csv

15,090

Code
G0109
Physician work
0.25
Practice expense
0.22
Malpractice
0.01

GPCI2026.csv

15

Locality
Merced
Physician work
1.017
Practice expense
1.096
Malpractice
0.536
Office / nonfacility calculation for G0109 in Merced
ComponentRVULocality factorAdjusted
Physician work0.25× 1.0170.2542
Practice expense0.22× 1.0960.2411
Malpractice0.01× 0.5360.0054
Total RVUs0.5007
Conversion factor× 33.4009

Office / nonfacility rate, Merced$16.72

Open G0109 in the RVU calculator →

Explore RVUs, geographic factors and the full formula

Office / nonfacility

Office / nonfacility calculation inputs
ComponentRVULocal GPCI
Work0.251.017
Practice expense0.221.096
Malpractice0.010.536

(0.25 × 1.017 + 0.22 × 1.096 + 0.01 × 0.536) × $33.4009 = $16.72

The office and facility calculations use their respective practice-expense RVUs. The facility amount here is the physician fee, not a separate hospital or facility bill.

How this rate has changed

G0109 · Office / nonfacility

$16.72

Effective 2026-10-01

The base rate is $0.91 higher than on 2025-10-01, moving from $15.81 to $16.72 (5.8%).

It is unchanged from the immediately preceding available release, effective 2026-07-01.

Base rate by release · bars start at $0 · select a bar to compare

One bar per available release, ordered by effective date. Missing rates remain gaps. These comparisons hold the code, setting and locality identifiers constant; they do not isolate which policy or input caused a change.

What changed, release by release

  1. January 1, 2026

    RVU26A

    $15.81changed to$16.72

    • Conversion factor 32.3465 changed to 33.4009
    • Practice expense RVU 0.21 changed to 0.22
    • Work GPCI 1.014 changed to 1.017
    • Practice expense GPCI 1.093 changed to 1.096
    • Malpractice GPCI 0.560 changed to 0.536

    Held through RVU26B, RVU26C, RVU26D.

  2. January 1, 2025

    RVU25A

    Earliest loaded release: $15.81

    Held through RVU25B, RVU25C, RVU25D.

Explore release dates and calculate this code in an earlier period →

Each row uses the accepted CMS release effective on that date and the same contractor and locality identifiers. Missing rates stay visible. Historical boundaries may differ; verify the service address for an older claim.

Inspect every release and its CMS source
Effective fromOffice / nonfacilityFacilityCMS release
2026-10-01$16.72Not available in this settingRVU26D
2026-07-01$16.72Not available in this settingRVU26C
2026-04-01$16.72Not available in this settingRVU26B
2026-01-01$16.72Not available in this settingRVU26A
2025-10-01$15.81Not available in this settingRVU25D
2025-07-01$15.81Not available in this settingRVU25C
2025-04-01$15.81Not available in this settingRVU25B
2025-01-01$15.81Not available in this settingRVU25A

G0109 billing questions

When should G0109 be used instead of G0108?

Use G0109 for diabetes self-management training delivered to at least two patients as a group. G0108 represents individual diabetes training.

How are units determined?

G0109 is reported in 30-minute units. Document the training time and group session details supporting the units submitted.

Can group medical nutrition therapy be reported as G0109?

No. G0109 represents diabetes self-management training; group medical nutrition therapy is a distinct service reported with its own code when furnished and documented.

What documentation supports a G0109 claim?

Record the session’s date and duration, group format and attendance, instructor, topics taught, and the patient’s participation or learning needs.

Can individual and group diabetes training be reported for the same patient?

The formats are represented by different codes. Documentation should show that each separately reported service was actually furnished, including its format and time.

Where these rates come from

FeeBase calculates base physician payments from CMS work, practice-expense, and malpractice RVUs, adjusted by each locality’s geographic indices and the applicable conversion factor. Unavailable or separately priced services are labeled rather than assigned a made-up amount.

Source: RVU26D. Effective 2026-10-01 through the day before 2027-01-01.

RVUs for G0109PPRRVU2026_Oct_nonQPP.csv, line 15,090 (RVU26D)
Geographic factors for MercedGPCI2026.csv, line 15 (RVU26D)