CPT code 94726 represents comprehensive pulmonary function testing to measure lung volumes (total lung capacity, residual volume, functional residual capacity) and may include airway resistance assessment. These physiologic measurements inform diagnosis and management of restrictive and obstructive lung disease and are commonly performed in outpatient or hospital-based pulmonary function laboratories. Nationally, PFTs are essential for monitoring chronic respiratory conditions, preoperative risk assessment, and occupational or disability evaluations.

Key payers analyzed include Aetna, Blue Cross Blue Shield, Cigna Health, UnitedHealthcare, and Medicare. Readers will find a concise overview of clinical context and service setting, typical payer coverage considerations, common modifiers in use, and related billing guidance. The publication outlines benchmarks for utilization and reimbursement where available, highlights recent policy updates affecting coverage and documentation, and summarizes coding nuances specific to lung volume and airway resistance testing.

This resource is intended for billing managers, pulmonologists, respiratory therapists, and health policy analysts seeking a national-level summary of CPT code 94726, its clinical purpose, and practical billing context. Data not available in the input will be noted where applicable.