Which of the following is coded as a late effect?

The correct choice identifies a condition that results from a prior disease or injury, specifically relating to the sequelae of polio. In coding practices, a late effect is understood as a condition that arises as a consequence of a previous illness or injury once the acute phase has resolved. By this definition, the contracture of heel tendons due to polio is coded as a late effect because it represents a lasting impact of a previous polio infection; the patient's current condition is a direct result of the initial disease, although the original illness is no longer present.

In contrast, other options present situations that do not fit this definition. The adverse effect of an over-the-counter drug, for instance, refers to an immediate or acute response to a medication rather than a delayed consequence from a previous illness. Similarly, a postoperative infection is a complication that occurs shortly after surgery and is not a consequence of a past disease. Lastly, the toxic effect of a properly administered drug suggests an immediate reaction to a medication rather than a late manifestation of chronic issues. Thus, the selected answer reasonably aligns with the coding principles associated with late effects in health information management.