According to the CPC-H Exam Study Guide, those are coded as excisions by site; what this means is that a patient has a lipoma excised from his/her shoulder, the code would be 23075-6--depending on the depth described in the op report.
I usually go by location (in the op); if it's on a tendon sheath, it should be coded to that site, tendon sheath (if code is available).
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