Wiki Cancelled procedure

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Poteau, OK
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A physician plans on doing an excision of lesion of the tongue but once the patient was under anesthesia, he couldn't see the lesion so he just examined the tongue. How would this be coded for facility coding? Would coding the intended procedure with modifier 74 or 52 be appropriate? If so, which one?
 
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For the facility, you would code intended procedure with 74. Use V64.x for secondary diagnosis.
 
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