Question: I have documentation stating the pulmonologist performed plethysmography to measure the patient’s lung volume and airway resistance. What codes do I need to assign? New York Subscriber Answer: You’ll assign only 94726 (Plethysmography for determination of lung volumes and, when performed, airway resistance) to report this procedure. The CPT® code includes the lung volume measurement and airway resistance when the second component is performed. A pulmonologist performs this pulmonary function test (PFT) to determine lung volumes, which include total lung capacity, residual volume, and functional residual capacity. Airway resistance is the opposition to airflow caused by friction forces in the respiratory tract’s airways. Code 94726 also features a parenthetical note to not report this code in conjunction with 94727 (Gas dilution or washout for determination of lung volumes and, when performed, distribution of ventilation and closing volumes) or 94728 (Airway resistance by oscillometry).