Revenue codes represent cost center pertaining to specific purposes, for example revenue code 0360 is for operating room services.

When a CPT code is placed in conjunction with the revenue code, for example 43239, it is my understanding that the units billed with with the revenue 360 with the 43239 represents the number of times the 43239 procedure is performed. I was told by another person, that the number of units under a revenue code 360 with or without the CPT code represents the number or hours for the use of the operating room services. Would someone please advise?