One of our providers made an incision into a patients thigh and removed an approx. 10cm lipoma that extended to the subcutaneous layer. He then discovered another smaller lipoma lying under the former lipoma that was approximatley 3cm and extended into the subfascial layer. The deeper lipoma was also removed through the same incision. I am in need of suggestions on the most appropriate codes to use for this procedure. Would it be appropriate to code 27328 and 27337 and append modifier 51 to 27337 or would it be most appropriate to only bill code 27328 for the deepest excision? Thanks!