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In the desk reference 10040, it states this is for an incision for comedones (blackheads), cysts, or pustules for one or multiple lesions. The skin over the lesion is removed. The lesion is opened with a surgical instrument and the fluid is drained for secondary healing. The lesion may be removed or marsupialized by exteriorizing the cyst and making a pouch where it used to be enclosed.
The 17110 is for the destruction of benign lesions. includes 1-14 lesions.
Our office also has wondered what to do when the treatment is of a single milium, since the description does say "multiple." For lack of more specific information (and since there seems to be no other code to use for a single milium), we have guessed that "multiple" in this case simply means that you are to bill for a single unit no matter how many milia you excised, and that it does not literally mean "more than one." We therefore do use this code even if there was only one milium excised. It's only our best guess, though, since we have not found any definitive explanation.