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CPT 14060 covers a specialized surgical procedure where a surgeon moves healthy skin from an adjacent area to repair a defect on the face, scalp, eyelids, mouth, neck, ears, or limbs when the area being repaired is 10 square centimeters or smaller.
This calculator gives a typical-case estimate using standard Medicare modifier rules. Actual payment depends on payer policies, documentation, code-specific CMS status indicators, and locality. Verify before billing.
RVU breakdown
Conversion factor: 32.3465 · Source: CMS MPFS RVU25A · Confidence: High
NCCI bundling edits
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Billing tips
Document defect size in square centimeters with precise measurements in two dimensions (length × width) in operative report before any undermining or tissue manipulation
Impact: Critical for code selection; 14060 covers ≤10 sq cm while 14061 covers 10.1-30 sq cm at $1,127.60 - improper measurement can cost $375.87 per claim
Bill 14060 separately from excision codes (11440-11446, 11640-11646) as they represent distinct services when tissue transfer is required to close the defect
Impact: Unbundling these codes recovers $751.73 that would be lost if only excision is reported; append modifier 59 if bundling edit applies
Specify the flap type and technique (rotation, advancement, rhomboid, Z-plasty, etc.) in documentation to justify complexity and differentiate from simple layered closure (12000 series)
Impact: Prevents downcoding to intermediate repair codes which pay $140-$280 versus $751.73 for tissue transfer - potential loss of $470-$610 per procedure
For same-day Mohs surgery and reconstruction, ensure separate documentation by the reconstructive surgeon or clear handoff note to support independent decision-making
Impact: Some payers require different providers or detailed separate documentation; prevents denial of entire $751.73 claim
When performing multiple tissue transfers, report the largest/most complex first without modifier, then append modifier 51 to subsequent codes
Impact: Maximizes reimbursement by receiving 100% of $751.73 for primary procedure versus 50% if incorrectly sequenced
Verify non-facility versus facility status with your billing location; the $100.92 differential ($751.73 vs $650.81) depends on proper place of service coding
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