Wiki Simple vs Intermediate Repair

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Hello! My team needs help in interpreting simple vs intermediate. On the below operative scenario, the team is confused if this should be a simple repair or an intermediate repair based on the intermediate definition of requires layered closure of one or more of the deeper layers of subcutaneous tissue and superficial (nonmuscle) fascia.

When looking of superficial fascia, this is noted to be subcutaneous tissue.

The operative note reads: Would you this be coded to simple or intermediate?
Simple vs intermediate repair AAPC.jpg
 
In this case, it seems to me you are looking at 27301. Therefore, the closure would not be reported separately. There is nothing coded for it.
 
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