7.1 Excision vs Resection vs Destruction

AHIMA Certified Coding Specialist CCS

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1 Chapter 1: ICD-10-CM Diagnosis Coding Fundamentals & UHDDS Guidelines

1.1 ICD-10-CM Structure, Formats, and Core Conventions 1.2 UHDDS Principal Diagnosis Selection Rules 1.3 Secondary Diagnoses Reporting & Present on Admission (POA) Indicators

2 Chapter 2: Circulatory, Cardiac & Vascular Inpatient Coding

2.1 Hypertension, Hypertensive Heart & Chronic Kidney Disease, and CAD 2.2 Acute Myocardial Infarction (AMI) Types & Sequencing 2.3 Heart Failure Types, Acuity & Cardiomyopathy 2.4 Cerebrovascular Disease, Acute Stroke, and Late Effects

3 Chapter 3: Respiratory, Sepsis & Infectious Conditions Coding

3.1 Sepsis, Severe Sepsis, and Septic Shock Guidelines 3.2 Pneumonias, Aspiration Pneumonia, and Influenza 3.3 COPD, Asthma, and Acute Respiratory Failure

4 Chapter 4: Renal, Endocrine, Gastrointestinal & Nutritional Disorders

4.1 Acute Kidney Injury (AKI) & Chronic Kidney Disease (CKD) 4.2 Diabetes Mellitus Types, Manifestations & Complications 4.3 Protein-Calorie Malnutrition & Endocrine Emergencies 4.4 Gastrointestinal Bleeding, Ulcers, and Acute Abdominal Pathologies

5 Chapter 5: Neoplasms, Obstetrics, Perinatal, Injury & Trauma Coding

5.1 Neoplasm Table, Primary, Secondary & Encounters for Therapy 5.2 Obstetrics, Normal/Complicated Deliveries & Puerperium 5.3 Perinatal Conditions & Congenital Malformations 5.4 Traumatic Injuries, Fractures & 7th Character Extensions

6 Chapter 6: ICD-10-PCS Architecture, Conventions & Approaches

6.1 ICD-10-PCS 7-Character System Architecture & Conventions 6.2 ICD-10-PCS The Seven Surgical Approaches 6.3 General PCS Guidelines & Multiple Procedure Rules

7 Chapter 7: ICD-10-PCS Root Operations: Cutting Out, Taking Out & Altering Body Parts

7.1 Excision vs Resection vs Destruction 7.2 Extraction, Drainage, and Extirpation 7.3 Detachment & Amputation Coding 7.4 Release vs Division

8 Chapter 8: ICD-10-PCS Root Operations: Putting In, Putting Back & Moving Body Parts

8.1 Replacement vs Supplement vs Insertion 8.2 Reposition, Transfer, and Reattachment 8.3 Bypass, Dilation, Occlusion, and Restriction

9 Chapter 9: High-Volume Inpatient Surgical & Medical Procedures in ICD-10-PCS

9.1 Coronary Artery Bypass Grafting (CABG) & Percutaneous Coronary Interventions 9.2 Total Joint Arthroplasties & Spinal Fusion 9.3 Mechanical Ventilation & Extracorporeal Therapies

10 Chapter 10: Outpatient CPT & HCPCS Level II Coding & Modifiers

10.1 CPT Evaluation and Management (E/M) Guidelines 10.2 CPT Surgical, Radiology, Pathology & HCPCS Level II Coding 10.3 CPT Modifiers in Hospital Outpatient & Professional Coding

11 Chapter 11: Inpatient Record Review, Clinical Validation & Documentation Integrity

11.1 Inpatient Health Record Analysis & UHDDS Documentation Hierarchy 11.2 Clinical Validation of Diagnoses vs Coding Compliance 11.3 Identifying Reportable Secondary Conditions & Complications

12 Chapter 12: Compliant Provider Queries & AHIMA/ACDIS Standards

12.1 AHIMA/ACDIS Compliant Query Standards & Ethical Principles 12.2 Compliant Query Formats: Open-Ended, Multiple-Choice & Yes/No 12.3 High-Impact Clinical Query Scenarios & Provider Workflow

13 Chapter 13: Inpatient Prospective Payment System (IPPS) & MS-DRG Mechanics

13.1 IPPS Reimbursement Structure & MS-DRG Grouping Logic 13.2 Complications and Comorbidities (CC) & Major CC (MCC) Impact 13.3 All-Patient Refined DRG (APR-DRG) System 13.4 Inpatient Transfer Policies, Cost Outliers & Short-Stay Rules

14 Chapter 14: Outpatient Reimbursement, Coding Edits & Fraud/Abuse Compliance

14.1 Hospital Outpatient Prospective Payment System (OPPS) & APCs 14.2 National Correct Coding Initiative (NCCI) Edits & MUEs 14.3 Hospital-Acquired Conditions (HAC) Reduction & Quality Programs 14.4 Healthcare Fraud, Abuse Laws, Audits & AHIMA Ethical Standards

15 Chapter 15: Health Information Technology, CAC, Encoders & Data Security

15.1 Electronic Health Records (EHR) & Computer-Assisted Coding (CAC) 15.2 Logic-Based Encoders, Groupers & Health Data Systems 15.3 HIPAA Privacy/Security, Cybersecurity & Internal Coding Audits

7.1 Excision vs Resection vs Destruction

Key Takeaways Explain This Topic AI

Excision (Root Operation B) is defined as cutting out or off, without replacement, a portion of a body part, whereas Resection (Root Operation T) is cutting out or off, without replacement, all of a body part.

Under PCS Guideline B3.8, if a specific body part value exists for an anatomical subdivision of an organ (such as lung lobes, liver lobes, or anatomical segments of the colon), removal of that entire subdivision is coded as Resection (T) of that specific body part, not Excision of the parent organ.

When an organ has no separate subdivision body part values (e.g., quadrants of the breast, anatomical regions of the stomach), partial removal is coded to Excision (B) of the organ; total removal is coded to Resection (T).

Biopsy procedures are coded to Excision (B), Extraction (D), or Drainage (9) with Qualifier X (Diagnostic) under Guideline B3.4a; if a diagnostic biopsy is followed by a more definitive therapeutic resection in the same session, both procedures are coded under Guideline B3.4b.

Last updated: August 2026

Excision vs Resection vs Destruction

AHIMA CCS Exam Focus: The differentiation between Excision ( B ) , Resection ( T ) , and Destruction ( 5 ) represents one of the most frequently tested procedural domains on the AHIMA Certified Coding Specialist (CCS) examination. Mastery of this section requires a rigorous understanding of the exact ICD-10-PCS root operation definitions, the critical application of Guideline B3.8 (Excision versus Resection for PCS-defined body parts), the rules for reporting diagnostic biopsies with Qualifier X (Guidelines B3.4a and B3.4b), and the distinction between physical tissue cutting and energy-based thermal ablation.

1. Root Operation Definitions and Objectives

In the Medical and Surgical section (Character 1 = 0 ), Character 3 represents the Root Operation , which identifies the fundamental objective or intent of the surgical procedure. ┌─────────────────────────────────────────────────────────────────────────────┐

• │ ROOT OPERATIONS THAT CUT OUT OR ERADICATE TISSUE │
• ├──────────────┬──────┬───────────────────────────────────────────────────────┤
• │ Root Op │ Value│ Official ICD-10-PCS Definition │
• ├──────────────┼──────┼───────────────────────────────────────────────────────┤
• │ Excision │ B │ Cutting out or off, without replacement, a PORTION of │
• │ │ │ a body part. │
• ├──────────────┼──────┼───────────────────────────────────────────────────────┤
• │ Resection │ T │ Cutting out or off, without replacement, ALL of a │
• │ │ │ a body part. │
• ├──────────────┼──────┼───────────────────────────────────────────────────────┤
• │ Destruction │ 5 │ Eradicating all or a portion of a body part without │
• │ │ │ taking out tissue (by energy, force, or chemical). │
• └──────────────┴──────┴───────────────────────────────────────────────────────┘
• The Fundamental Conceptual Distinction

Excision ( B ): The surgeon uses a sharp instrument (such as a scalpel, scissors, electrosurgical cutting tip, wire loop, or punch tool) to sever and physically remove a portion or partial segment of an anatomical body part from the body, leaving the remaining portion of that defined body part intact.

Resection ( T ): The surgeon uses sharp dissection to sever and physically remove the entirety of an anatomical body part from the body. Nothing of that defined body part remains post-operatively.

Destruction ( 5 ): The surgeon obliterates, vaporizes, cauterizes, or lyses all or part of a body part using an external physical or chemical energy source (such as radiofrequency, laser, cryoablation, electrocautery, or absolute alcohol) without physically removing or extracting the tissue from the body.

2. Guideline B3.8: PCS-Defined Body Parts and Anatomical Subdivisions

Guideline B3.8 directs Resection when all of a specific PCS-defined body part is cut out or off, including a separately classified anatomical subdivision such as a lung lobe. Excision applies when only a portion of that defined body part is removed. Guideline B4.1a separately tells the coder to use the value for the whole body part when the treated portion has no distinct value. Always inspect the current table before deciding what PCS considers the body part.

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• Clinical Analysis of Anatomical Subdivisions
• A. Lungs and Bronchopulmonary Anatomy

In ICD-10-PCS Table 0BT and 0BB , the respiratory system provides separate body part values for each individual lung lobe:

• C Lung Lobe, Upper Right
• D Lung Lobe, Middle Right
• F Lung Lobe, Lower Right
• G Lung Lobe, Upper Left
• H Lung Lingula
• J Lung Lobe, Lower Left
• K Lung, Right (entire organ)
• L Lung, Left (entire organ)
• M Lungs, Bilateral

Right Upper Lobectomy: The entire right upper lobe is excised. Because "Lung Lobe, Upper Right" has its own body part character ( C ), the procedure is coded as Resection of Right Upper Lung Lobe ( 0BTC0ZZ ) , NOT Excision of Right Lung.

Wedge Resection of Right Upper Lobe: Only a 2-cm margin of tissue is removed from the right upper lobe. Because only a portion of the right upper lobe was removed, the procedure is coded as Excision of Right Upper Lung Lobe ( 0BBC0ZZ ) .

Right Pneumonectomy: Total removal of the entire right lung (all three lobes). Coded as Resection of Right Lung ( 0BTK0ZZ ) .

B. Liver and Hepatobiliary Anatomy

ICD-10-PCS distinguishes between the lobes of the liver:

• 0 Liver
• 1 Liver, Right Lobe
• 2 Liver, Left Lobe

Right Hepatic Lobectomy (Right Hepatectomy): Removal of the entire anatomical right hepatic lobe is coded as Resection of Liver, Right Lobe ( 0FT10ZZ ) .

Subsegmental Wedge Resection of Liver Segment IV: Segment IV is part of the left hepatic lobe, but individual Couinaud segments do not have separate body part characters. Because only a portion of the left lobe was removed, it is coded as Excision of Liver, Left Lobe ( 0FB20ZZ ) .

C. Colorectal and Gastrointestinal Anatomy

The large intestine has individual body part values for each distinct anatomical segment:

• E Large Intestine (entire organ)
• F Right Large Intestine
• G Left Large Intestine
• H Cecum
• K Ascending Colon
• L Transverse Colon
• M Descending Colon
• N Sigmoid Colon
• P Rectum

Sigmoid Colectomy (Sigmoidectomy): Total removal of the sigmoid colon is coded as Resection of Sigmoid Colon ( 0DTN0ZZ ) , NOT Excision of Large Intestine.

Right Hemicolectomy: Total removal of the cecum, ascending colon, and hepatic flexure is coded as Resection of Right Large Intestine ( 0DTF0ZZ ) .

Total Colectomy (Panproctocolectomy): Removal of the entire colon and rectum is coded as Resection of Large Intestine ( 0DTE0ZZ ) and Resection of Rectum ( 0DTP0ZZ ) .

Partial Polypectomy of Ascending Colon: Snaring a single polyp from the ascending colon leaves the remainder of the ascending colon intact; this is coded as Excision of Ascending Colon ( 0DBK0ZZ / 0DBK8ZZ ) .

D. Organs Without Subdivision Body Part Values (Breast, Stomach, Spleen)

Breast Anatomy: ICD-10-PCS provides body part values only for T (Breast, Right), U (Breast, Left), and V (Breast, Bilateral). There are no distinct body part characters for breast quadrants (e.g., upper outer quadrant) or axillary tails.

Lumpectomy / Partial Mastectomy / Quadrantectomy: Because breast quadrants lack distinct body part characters, partial removal of breast tissue is coded to Excision of Breast ( 0HBT0ZZ / 0HBU0ZZ ) .

Total Simple Mastectomy / Modified Radical Mastectomy: Complete removal of all breast glandular tissue is coded to Resection of Breast ( 0HTT0ZZ / 0HTU0ZZ ) .

Stomach Anatomy: ICD-10-PCS provides body part values for 6 (Stomach) and 7 (Stomach, Pylorus). There are no distinct characters for the gastric fundus, body, or antrum.

Antrectomy / Partial Gastrectomy / Sleeve Gastrectomy: Coded to Excision of Stomach ( 0DB60ZZ / 0DB64ZZ ) .

Total Gastrectomy: Coded to Resection of Stomach ( 0DT60ZZ ) .

3. Comparative Clinical Mapping Matrix

Surgical Procedure Performed Organ Involved PCS Subdivision Available? Correct Root Operation Assigned Body Part Value

Right Upper Lobectomy Lung Yes ( C Upper Lung Lobe, Right) Resection ( T ) Upper Lung Lobe, Right ( C )

Wedge Biopsy of Left Lower Lobe Lung Yes ( B Lower Lobe, Left) Excision ( B ) [Qual X] Lower Lung Lobe, Left ( B )

• Lumpectomy, Right Breast (UOQ) Breast No (Only T Right Breast) Excision ( B ) Breast, Right ( T )
• Total Left Simple Mastectomy Breast No (Only U Left Breast) Resection ( T ) Breast, Left ( U )
• Sigmoid Colectomy Colon Yes ( E Sigmoid Colon) Resection ( T ) Sigmoid Colon ( N )
• Polypectomy of Transverse Colon Colon Yes ( L Transverse Colon) Excision ( B ) Transverse Colon ( L )
• Partial Splenectomy Spleen No (Only P Spleen) Excision ( B ) Spleen ( P )
• Total Splenectomy Spleen No (Only P Spleen) Resection ( T ) Spleen ( P )
• Total Cholecystectomy Gallbladder No (Only 4 Gallbladder) Resection ( T ) Gallbladder ( 4 )

Left Hepatic Lobectomy (entire left lobe) Liver Yes ( 2 Liver, Left Lobe) Resection ( T ) Liver, Left Lobe ( 2 )

4. Biopsy Coding Rules: Guidelines B3.4a and B3.4b

Biopsies are invasive diagnostic procedures designed to sample tissue for histopathological evaluation. In ICD-10-PCS, there is no root operation named "Biopsy." Instead, biopsies are classified under root operations representing the mechanical action performed, distinguished by Qualifier X (Diagnostic) in Character 7.

Guideline B3.4a: Identifying Biopsy Root Operations

Guideline B3.4a: Operative biopsies are coded to the root operations Excision ( B ) , Extraction ( D ) , or Drainage ( 9 ) with the qualifier Diagnostic ( X ) .

Excision with Qualifier X: Used when a tissue sample is cut out using a sharp instrument (e.g., scalpel incision biopsy, punch biopsy of skin, core needle biopsy of liver or breast).

Extraction with Qualifier X: Used when a tissue sample is pulled, scraped, or aspirated by force (e.g., bone marrow aspiration biopsy, endometrial curettage biopsy).

Drainage with Qualifier X: Used when fluid or gas is evacuated for diagnostic examination (e.g., diagnostic thoracentesis, diagnostic lumbar puncture, fine needle aspiration [FNA] of cystic fluid).

Guideline B3.4b: Biopsy Followed by Definitive Resection

Guideline B3.4b: If a diagnostic Excision , Extraction , or Drainage procedure is followed by a more definitive therapeutic procedure (such as Resection , Excision , or Repair ) at the same operative site during the same surgical episode, both the diagnostic biopsy and the definitive therapeutic procedure must be coded . ┌─────────────────────────────────────────────────────────────────────────────┐

• │ CLINICAL VIGNETTE: BIOPSY FOLLOWED BY DEFINITIVE RESECTION │
• ├─────────────────────────────────────────────────────────────────────────────┤
• │ Scenario: A 58-year-old female undergoes an open biopsy of a right breast │
• │ mass. Frozen section histology returns immediately intraoperatively confirming│
• │ invasive ductal carcinoma. The surgeon immediately proceeds with a total │
• │ right simple mastectomy during the same operative encounter. │
• ├─────────────────────────────────────────────────────────────────────────────┤
• │ PCS Coding Solution: │
• │ 1. Diagnostic Procedure: 0HBT0ZX (Excision of Right Breast, Open, Diagnostic)│
• │ 2. Definitive Procedure: 0HTT0ZZ (Resection of Right Breast, Open) │
• └─────────────────────────────────────────────────────────────────────────────┘

CCS Exam Trap: Candidates often mistakenly assume that the definitive total resection "subsumes" or "bundles" the prior diagnostic biopsy. Under Guideline B3.4b, both codes must be reported . The diagnostic biopsy provides distinct clinical data justifying the immediate escalation to definitive surgical ablation.

5. Root Operation Destruction ( 5 )

Root operation Destruction ( 5 ) is defined as:

Destruction ( 5 ): Physical eradication of all or a portion of a body part by the direct use of energy, force, or a chemical agent without taking out tissue.

Modalities and Energy Sources

Destruction procedures leave the obliterated tissue within the body to be naturally reabsorbed, sloughed, or fibrosed. Common modalities include:

Thermal Ablation: Radiofrequency ablation (RFA), microwave ablation (MWA), high-intensity focused ultrasound (HIFU).

Cryotherapy / Cryoablation: Application of liquid nitrogen or argon gas cryoprobes to freeze and lyse tissue.

Electrosurgery & Photocoagulation: Electrocautery, fulguration, argon plasma coagulation (APC), laser vaporization.

Chemical Sclerosis: Intralesional injection of absolute ethanol, sodium tetradecyl sulfate, or acetic acid.

Clinical Comparison: Destruction vs Excision ┌───────────────────────────────┬─────────────────────────────────────────────┐

• │ ROOT OPERATION: EXCISION (B) │ ROOT OPERATION: DESTRUCTION (5) │
• ├───────────────────────────────┼─────────────────────────────────────────────┤
• │ • Tissue is physically severed │ • Tissue is obliterated in situ │
• │ • Specimen is removed from │ • No physical specimen is removed or │
• │ the patient's body │ retrieved for pathology │
• │ • Scalpel, scissors, snare │ • Radiofrequency, laser, cryo, cautery, │
• │ with retrieval, punch tool │ chemical sclerosis │
• │ • Example: Colonoscopic snare │ • Example: Colonoscopic argon plasma │
• │ polypectomy with retrieval │ coagulation (APC) ablation of flat polyp │
• └───────────────────────────────┴─────────────────────────────────────────────┘
• Representative Destruction Procedures

Endometrial Ablation: Radiofrequency (NovaSure) or thermal balloon (ThermaChoice) ablation of the uterine endometrium -> Destruction of Endometrium ( 0U5B7ZZ or 0U5B8ZZ ) .

Cryoablation of Prostate Lesion: Percutaneous cryotherapy needle placement into prostate tumor -> Destruction of Prostate ( 0V503ZZ ) .

Radiofrequency Ablation of Hepatic Neoplasm: Percutaneous RFA of solitary liver metastasis -> Destruction of Liver ( 0F503ZZ ) .

Laser Photocoagulation of Retinal Lesion: Laser eradication of diabetic retinal neovascularization -> Destruction of Right Retina ( 085E3ZZ ) ; laterality and approach must match the report.

6. CCS Exam Strategy and Summary Checklist

Check for Anatomical Subdivision Values: Before coding Excision versus Resection, look up the body system table. If the organ is divided into distinct lobes, segments, or regions in Character 4 (e.g., lung lobes, colon segments), the complete removal of that segment is Resection ( T ) .

Identify Biopsy Intent: Look for diagnostic qualifiers ( X ). When a biopsy is described as diagnostic and followed by a definitive surgery in the same operative episode, code both procedures.

Verify Specimen Removal for Destruction: If the operative note states that a lesion was "fulgurated," "vaporized," "lasered," or "ablated" and no tissue was retrieved for pathology, code to Destruction ( 5 ) , never Excision.