An NDC swap happens when the same medication is recorded under different National Drug Code numbers across your billing claims and your purchase records. Almost always, it is benign: a manufacturer changed, or your wholesaler substituted an equivalent generic from a different labeler. The drug your patient received is identical. Only the NDC differs.
The problem is what that difference does to reconciliation. Match billing against purchasing on the raw 11-digit NDC, and the billed NDC has no purchase to pair with - so it reports as a shortage. Meanwhile the purchased NDC has no claim to pair with, so it reports as an overage. Both are phantom. Both are noise. And both hide the real discrepancies that actually cost you money.