Question: The podiatrist excised a subcutaneous abnormal mass from immediately below the patient's skin of his foot. He submitted the specimen, which was less than 1.5 cm in size, to a laboratory for analysis. Which CPT® code should we report for this procedure? Florida Subscriber Answer: In this case, you could report 28043 (Excision, tumor, soft tissue of foot or toe, subcutaneous; less than 1.5 cm). During this procedure, the podiatrist makes an incision over the abnormal mass below the skin. He completely excises it along with its margins and submits the specimen to a lab for analysis. The podiatrist then irrigates the area, checks for bleeding, and closes the incision. Don't forget: You should choose the correct code not only based on the size of a mass, but on the depth of the excision. Subcutaneous means below the surface of the skin.