Question: North Carolina Subscriber Answer: For the neck and thorax, if the procedure is truly for soft tissue or muscle benign tumor, you would have to code the excision with code 21899 (Unlisted procedure, neck or thorax). Note that the neck and thorax don't have a lot of deep soft tissue so many of these services might actually be skin excisions. In that case, you would code the procedure as a skin excision using the proper code from the 114xx (Excision, benign lesion ...) series. For the upper arm, you would use either code 24075 (Excision, tumor, soft tissue of upper arm or elbow area; subcutaneous) or 24076 (... deep [subfascial or intramuscular]). You can use these codes for either benign tumors (such as lipomas) or malignant tumors that do not require radical resection. -- Technical and coding advice for You Be the Coder and Reader Questions provided by Marcella Bucknam, CPC, CCS-P, CPC-H, CCS, CPC-P, CPCOBGYN, CPC-CARDIO, manager of compliance education for the University of Washington Physicians (UWP) Compliance Program.