Question: A patient came into the ED with a thorn embedded in the subcutaneous tissue of his forearm. The physician removed the thorn by making an incision. Which code applies to this service? Tennessee Subscriber Answer: In this situation, because your ED physician has made the incision into the patient’s forearm, you can code 10120 (Incision and removal of foreign body, subcutaneous tissues; simple). Keep in mind that if the foreign body is deeper, or if it involves the fascia, this should be coded in the musculoskeletal system section of CPT®. In this particular example, that would mean coding 25248 (Exploration with removal of deep foreign body, forearm or wrist). Therefore, it’s essential that you review the procedure note carefully to determine how deep the thorn was embedded and how far the incision went before you can select the most accurate code.