A lipoma is a benign fatty tumor usually composed of mature fat cells, found in the dermis, epidermis,
subcutaneous tissue, and rarely found below the fascia (i.e., subfascial and sub-muscular).

Coding selection should be based on the location and specific depth of the lipoma. Most of these lesions
are below the skin (dermis) but above the fascia.

If the provider does not specify the lesion was below the fascia, codes for these procedures should come from the Integumentary

section of the CPT manual.

If thedocumentation indicates the lesion was below the fascia, the code description will indicate a “soft tissue
lesion” was removed and the CPT code will be found under the specific anatomic location.