I agree with Christine. As per CPT assiatant also
Incision and Drainage Abscess
CPT Assistant, Special Issue 2005, page 7
Question:
If an incision and drainage is performed for one abscess on the arm and one on the leg, would it be appropriate to report code 10060 two times? Or should code 10061 be reported one time?
AMA Comment:
Many of the incision and drainage (I & D) procedures include one code for simple procedures and one code for complicated procedures; however, the terms simple and complicated are not defined in the CPT codebook. Rather, the choice of code is at the physician's discretion, based on the level of difficulty involved in the incision and drainage procedure. It is important to note that code 10060, Incision and drainage of abscess (eg, carbuncle, suppurative hidradenitis, cutaneous or subcutaneous abscess, cyst, furuncle, or paronychia); simple or single, should be reported for a simple or single I & D procedure.
Code 10061, Incision and drainage of abscess (eg, carbuncle, suppurative hidradenitis, cutaneous or subcutaneous abscess, cyst, furuncle, or paronychia); complicated or multiple, should be reported for a complicated or multiple I & D procedure.
I hope this will work for you.
Thank You