CPT code 48140 represents a distal pancreatectomy — surgical removal of the distal portion of the pancreas, performed with or without splenectomy, without reconstruction of pancreatic drainage into the jejunum. This code is used for definitive surgical management of lesions, trauma, or other conditions localized to the pancreatic body or tail and is nationally relevant due to its role in cancer care pathways, complex surgical resource use, and postoperative management.

Key payers addressed in this analysis include Aetna, Blue Cross Blue Shield, Cigna Health, UnitedHealthcare, and Medicare. Readers will find a concise overview of clinical indications and typical sites of service, payer coverage considerations, and commonly associated surgical modifiers and billing practices. The publication provides benchmarks and policy context relevant to hospitals and surgical providers, including utilization patterns, coding guidance where available, and areas where payer policy can affect authorization and payment processes.

The content is intended for a national audience of coding professionals, surgical teams, revenue cycle managers, and policy analysts seeking an authoritative summary of CPT code 48140, its clinical context, and the practical billing considerations that commonly arise with distal pancreatectomy procedures.