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    v1.0.30
    OpenPayerBilling CodesExcision Procedures on the Intestines (Except Rectum)CPT cpt-44110-open-excision-intestinal-lesion-single-incision
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    CPT 44110: Excision of Lesion(s) From Small or Large Intestine

    Medicare pays $806 on average nationally for this procedure.

    CPT code 44110 describes a surgical procedure in which the surgeon excises one or more lesions from the small or large intestine through a single abdominal incision without creating an anastomosis, fistula, or exteriorizing the bowel; this is an open excision of intestinal lesion typically performed as an operative abdominal procedure in an inpatient or outpatient surgical suite depending on clinical need and complexity.

    For related coverage guidance, see recent payer policy updates: Percutaneous Electrical Nerve Field Stimulation for Functional Abdominal Pain Disorders, Esophagogastroduodenoscopy (EGD) Coverage Policy, Radiofrequency Therapy for Fecal Incontinence.

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    Clinical & Coding Specifications

    Clinical Context

    A 54-year-old patient presents with intermittent abdominal pain and occult gastrointestinal bleeding. Imaging (CT enterography) and colonoscopy identify one or more localized benign-appearing lesions in the small intestine or colon that are not amenable to endoscopic removal. The surgical team schedules an elective open segmental excision via a single abdominal incision to remove the lesion(s) without creating an anastomosis, fistula, or exteriorizing bowel. Preoperative workflow includes surgical consent, anesthesia evaluation (general endotracheal anesthesia), prophylactic antibiotics, intraoperative lesion localization (palpation and intraoperative endoscopy if needed), resection of lesion-bearing bowel or local excision, hemostasis, and layered abdominal closure. Postoperative workflow includes recovery in PACU, pain control, bowel function monitoring, diet advancement as tolerated, wound care, and follow-up for pathology results and surgical site evaluation. Typical site of service is an ambulatory surgery center or hospital operating room for elective cases; urgent cases occur in an inpatient OR setting.

    Related CPT Codes

    CPT CodeDescriptionRelationship to This Procedure
    44120Enterectomy, resection of small intestine with primary anastomosisPerformed when segmental resection requires creation of an anastomosis rather than simple excision
    44204Laparoscopy, surgical; small intestine, resection with anastomosisMinimally invasive alternative when resection and anastomosis are required
    45395Colonoscopy, flexible, diagnostic with removal of tumor(s) by snareEndoscopic alternative for lesion removal when feasible prior to or instead of 44110
    49000Exploratory laparotomy, exploratory celiotomy with or without biopsy(s)Performed when open abdominal exploration and biopsy are required prior to definitive excision
    49900Exploratory laparoscopy, abdominal, peritoneal cavityMinimally invasive exploration that may precede lesion excision or localization

    Related Modifiers

    10 rows

    ModifierDescriptionWhen to Use
    22Modifier –22 (Increased Procedural Services) is used when a reported procedure is substantially more extensive than normally required. The CPT Manual and CMS state it may be appended only when the…- When to use: Append modifier -22 to a procedural CPT code when the service performed is substantially more extensive than the usual service described by that code — i.e., the procedure required…
    52Modifier ‑52 (Reduced Services) indicates that a service or procedure was partially reduced or omitted at the provider’s discretion, allowing reporting of the basic procedure number with a qualifier…- Use modifier -52 when a physician or qualified health professional electively reduces or omits part of a procedure or service (for example, performing fewer required views or omitting a portion of…
    53Modifier 53 (Discontinued Procedure) signals that a surgical or diagnostic service was begun by the physician but terminated because of extenuating circumstances that threatened the patient’s…- Use modifier -53 when a physician/qualified healthcare professional has started a surgical or diagnostic procedure (e.g., anesthesia administered, incision or scope insertion) and then discontinues…
    59Modifier 59 indicates a distinct procedural service when two procedures that are not normally billed together are clinically and procedurally separate. The CPT definition (as reiterated by CMS)…- Use modifier -59 to report a distinct procedural service when documentation supports that the procedure reported is not normally billed together with another service on the same day because of a…
    62Modifier 62 indicates that two surgeons function as co‑surgeons, each performing distinct parts of the same primary surgical procedure. It is appended to the primary procedure code (and any…- Use modifier -62 when two surgeons act as co‑surgeons (both primary surgeons) on a single definitive primary procedure, each performing distinct parts of the same surgical procedure (append -62 to…
    76Modifier -76, Repeat Procedure or Service by Same Physician or Other Qualified Health Care Professional, is appended when the same provider performs an identical, medically necessary procedure or…- Use modifier -76 when the same physician or other qualified health care professional performs an identical procedure or service a second (or subsequent) time on the same date of service and the…
    78CPT modifier -78 indicates an unplanned, related return to the operating or procedure room by the same provider during the global postoperative period. It is appended when treatment for a…- Use modifier -78 when an unplanned, related complication during the original procedure’s global postoperative period requires the patient to return to a formal operating or procedure room and the…
    80CPT® Modifier 80 (Assistant Surgeon) is appended to a surgical CPT code when a physician (MD or DO) provides full, continuous assistance throughout the operative procedure. It is intended only for…- Use CPT Modifier -80 when a physician (MD or DO) serves as an assistant surgeon and provides full, continuous assistance throughout the entire operative procedure; append -80 to the surgical CPT…
    81Modifier -81 indicates a physician served as a minimal assistant surgeon for part—not all—of an operative procedure. Use when a physician’s assisting role is limited and does not represent full…- Use CPT modifier -81 when a physician acts as a minimum assistant surgeon who assists during only part (a limited portion) of an operative procedure; append -81 to the primary surgical CPT code to…
    82Modifier 82 is appended to a surgical CPT code to indicate that an attending physician acted as an assistant because a qualified resident surgeon was unavailable. In teaching hospitals it documents…- When to use: Append modifier 82 in teaching-hospital settings to indicate a physician served as an assistant surgeon because a qualified resident surgeon was unavailable (includes situations where…

    Related Provider Taxonomies

    8 rows

    Taxonomy Code
    207L00000X
    207P00000X
    2080S0010X
    207RH0000X
    207LP2900X
    152WX0102X
    163WH1000X
    172M00000X

    Related Payer Policy Updates

    Specialty: Gastroenterology1 / 4

    10 rows

    PolicyPayerEffective Date
    Percutaneous Electrical Nerve Field Stimulation for Functional Abdominal Pain Disordersbcbsvermont2026-12-01
    Esophagogastroduodenoscopy (EGD) Coverage Policyevicore2026-11-05
    Radiofrequency Therapy for Fecal IncontinenceCigna2026-10-15
    Magnetic Sphincter Augmentation for the Treatment of Gastroesophageal Reflux Disease (GERD)univerahealthcare2026-10-15
    High-Resolution Anoscopy (HRA)Premera Bluecross2026-10-01
    Gastroesophageal and Gastrointestinal (GI) Services and ProceduresColorado Rocky Mountain Health Plans2026-10-01
    Fecal Analysis in the Diagnosis of Intestinal Dysbiosis and Fecal Microbiota Transplant TestingOscar Health2026-10-01
    Serum Testing for Hepatic Fibrosis in the Evaluation and Monitoring of Chronic Liver DiseaseOscar Health2026-10-01
    Pancreatic Enzyme Testing for Acute PancreatitisOscar Health2026-10-01
    Helicobacter pylori TestingOscar Health2026-10-01

    Related Codes

    CPT-44100-SMALL-INTESTINE-CAPSULE-BIOPSY

    CPT 44100: Small Intestine Biopsy via Oral Capsule

    CPT-44111-INTESTINAL-LESION-EXCISION-MULTIPLE-INCISIONS

    CPT 44111: Excision of Intestinal Lesions via Multiple Incisions

    CPT-44120-SMALL-INTESTINE-RESECTION-PRIMARY-ANASTOMOSIS

    CPT 44120: Small Bowel Resection with Primary Anastomosis

    CPT-44121-ADDITIONAL-SMALL-INTESTINE-RESECTION-ANASTOMOSIS

    CPT 44121: Additional Small Intestine Resection and Anastomosis

    CPT-44125-SMALL-INTESTINE-RESECTION-WITH-STOMA-CREATION

    CPT 44125: Small Bowel Resection with Enterostomy

    CPT-44126-SMALL-BOWEL-RESECTION-CONGENITAL-ATRESIA-END-TO-END-ANASTOMOSIS

    CPT 44126: Small Bowel Resection for Intestinal Atresia with Anastomosis

    CPT-44127-SMALL-BOWEL-RESECTION-ANASTOMOSIS-INTESTINAL-ATRESIA

    CPT 44127: Resection and Anastomosis for Congenital Small-Bowel Atresia

    CPT-44128-SMALL-BOWEL-RESECTION-ANASTOMOSIS-CONGENITAL-ATRESIA

    CPT 44128: Resection of Small Intestine for Congenital Atresia

    CPT-44130-INTESTINAL-ANASTOMOSIS-BOWEL-RESECTION-ANASTOMOSIS

    CPT 44130: Intestinal Anastomosis, With or Without Stoma

    CPT-44132-DONOR-SMALL-BOWEL-RESECTION-PRESERVATION-FOR-TRANSPLANT

    CPT 44132: Open Small Intestine Resection for Transplant Preservation

    Showing 1–10 of 29

    Frequently Asked Questions

    References

    1. 1.CPT® Codes and Descriptions. AAPC. Retrieved Aug 11, 2026.Maintains the CPT code set's official descriptions and guidelines, licensed from the American Medical Association, used as the definitional source for CPT codes on this page.
    2. 2.HCPCS Quarterly Update. Centers for Medicare & Medicaid Services (CMS). Retrieved Aug 11, 2026.CMS's quarterly release of HCPCS Level II codes and short/long descriptors, the source for HCPCS code definitions and update history.
    3. 3.ICD-10-CM Full Code List. Centers for Medicare & Medicaid Services (CMS). Retrieved Aug 11, 2026.CMS's complete ICD-10-CM diagnosis code list, used to cross-reference diagnosis codes associated with this procedure or service.
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