CPT code 32140 denotes a thoracotomy for excision of one or more pulmonary cysts and, when performed, may include procedures on the pleura. This surgical code is relevant across tertiary and community hospitals and ambulatory surgical centers where thoracic operations are performed. It matters nationally because thoracic surgical interventions drive inpatient surgical utilization, resource allocation in operating rooms, and post-operative care pathways.

Key payers covered in this analysis include Aetna, Blue Cross Blue Shield, Cigna Health, UnitedHealthcare, and Medicare. Readers will find a concise overview of clinical context for 32140, typical sites of service, and common billing practices. The publication outlines benchmarks for utilization and payment where available, summarizes relevant policy or coding considerations affecting reimbursement and claim adjudication, and provides clinical context that clarifies when thoracotomy for pulmonary cyst excision is billed.

This summary is intended to help coding professionals, revenue cycle staff, and policy analysts understand the purpose of CPT code 32140, the clinical setting in which it is used, and the types of payer coverage and policy topics that commonly affect claims for thoracotomy procedures.