Morning,
I had a chance to look at your post and in my opinion the 11400 codes would be appropriate--the cyst, even though ruptured, is a skin lesion. Having said that, there are some inclusion cysts that are subcutaneous as well. Also, 706.2 is the correct code for an inclusion cyst.
The issue with subcutaneous has to do with depth. You may actually run into a situation where an inclusion cyst might support using 21555. If you have access to CPT Assistant, take a look at August 2000 Review of Integumentary Excisions of Lesion Codes and August 2006 Coding Communications Questions and Answers. There is some good information there.
If you are able, set up a system where you can query the doctor when the information in the op report seems unclear I would do that. We send queries to the doctors regularly regarding lesions exicisions. Just remember, you're in good company--lots of us have run into the same question regarding which code to use.
Hope this helps
Best ,
David