I'll wager an opinion here.
Keep in mind that third-party payers may see this differently. If the well-woman physical is comprehensive and includes the gyn component, then you report V70.0 and V76.2 for the pap if obtained. V72.31 is only used if the exam is gyn only. To my understanding, there is a Coding Clinic from the AHA that specifies that codes V70.0 and V72.31 cannot be reported together.
You can report 99000 for the specimen handling, but from my understanding many payers may not reimburse for it and may bundle it into payment for the physical.
Hope this helps and again this is my opinion.
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