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Official Description

Level III - Surgical pathology, gross and microscopic examination

Abortion, induced
Abscess
Aneurysm - arterial/ventricular
Anus, tag
Appendix, other than incidental
Artery, atheromatous plaque
Bartholin's gland cyst
Bone fragment(s), other than pathologic fracture
Bursa/synovial cyst
Carpal tunnel tissue
Cartilage, shavings
Cholesteatoma
Colon, colostomy stoma
Conjunctiva - biopsy/pterygium
Cornea
Diverticulum - esophagus/small intestine
Dupuytren's contracture tissue
Femoral head, other than fracture
Fissure/fistula
Foreskin, other than newborn
Gallbladder
Ganglion cyst
Hematoma
Hemorrhoids
Hydatid of Morgagni
Intervertebral disc
Joint, loose body
Meniscus
Mucocele, salivary
Neuroma - Morton's/traumatic
Pilonidal cyst/sinus
Polyps, inflammatory - nasal/sinusoidal
Skin - cyst/tag/debridement
Soft tissue, debridement
Soft tissue, lipoma
Spermatocele
Tendon/tendon sheath
Testicular appendage
Thrombus or embolus
Tonsil and/or adenoids
Varicocele
Vas deferens, other than sterilization
Vein, varicosity

© Copyright 2025 American Medical Association. All rights reserved.

Common Language Description

The CPT® Code 88304 refers to a Level III surgical pathology examination, which involves both gross and microscopic evaluation of tissue specimens removed during surgical procedures. This examination is critical for diagnosing various conditions, as it allows pathologists to assess the characteristics of the tissue visually before preparing it for microscopic analysis. The process begins with the transportation of the specimen from the surgical suite to the pathology lab, where the pathologist conducts a thorough visual examination to identify any notable features. Following this initial assessment, the specimen undergoes preparation for microscopic evaluation, enabling the pathologist to analyze the cellular structure in detail. This analysis is essential for establishing a diagnosis, determining the presence or absence of malignant neoplasms, identifying the specific type of malignancy if present, and evaluating the margins of the specimen to confirm whether the entire diseased area has been excised. After completing the examination, the pathologist prepares a comprehensive written report of the findings, which is then sent to the treating physician. The coding for pathology services, including Level III examinations, is based on several factors, including the type of tissue examined, the expected condition of the tissue (normal or diseased), the complexity of the examination, and the time required to complete the analysis. For reference, other levels of pathology examinations include Level II (CPT® Code 88302), Level IV (CPT® Code 88305), Level V (CPT® Code 88307), and Level VI (CPT® Code 88309).

© Copyright 2025 Coding Ahead. All rights reserved.

1. Indications

The Level III surgical pathology examination (CPT® Code 88304) is indicated for a variety of conditions and procedures where tissue analysis is necessary. The following are specific indications for performing this examination:

  • Abortion, induced - Examination of tissue following an induced abortion to assess for any abnormalities.
  • Abscess - Evaluation of tissue from an abscess to determine the presence of infection or other pathological changes.
  • Aneurysm - arterial/ventricular - Analysis of tissue related to aneurysms to assess structural integrity and pathology.
  • Anus, tag - Examination of tissue tags in the anal region for potential malignancy or other conditions.
  • Appendix, other than incidental - Pathological assessment of appendiceal tissue, particularly in cases of appendicitis or other abnormalities.
  • Artery, atheromatous plaque - Evaluation of atheromatous plaques in arteries to assess cardiovascular risk factors.
  • Bartholin's gland cyst - Examination of tissue from Bartholin's gland cysts to rule out malignancy.
  • Bone fragment(s), other than pathologic fracture - Analysis of bone fragments to assess for disease or injury.
  • Bursa/synovial cyst - Evaluation of bursal or synovial cysts to determine their nature and any associated pathology.
  • Carpal tunnel tissue - Examination of tissue related to carpal tunnel syndrome to assess for nerve compression or damage.
  • Cartilage, shavings - Analysis of cartilage samples to evaluate for degenerative changes or other conditions.
  • Cholesteatoma - Examination of tissue from cholesteatomas to assess for infection or malignancy.
  • Colon, colostomy stoma - Pathological assessment of colostomy stoma tissue to evaluate for complications or malignancy.
  • Conjunctiva - biopsy/pterygium - Examination of conjunctival tissue to assess for neoplasms or other conditions.
  • Cornea - Analysis of corneal tissue to evaluate for disease or injury.
  • Diverticulum - esophagus/small intestine - Examination of diverticula to assess for inflammation or malignancy.
  • Dupuytren's contracture tissue - Evaluation of tissue from Dupuytren's contracture to assess for fibromatosis.
  • Femoral head, other than fracture - Analysis of femoral head tissue to evaluate for degenerative changes or disease.
  • Fissure/fistula - Examination of tissue from fissures or fistulas to assess for infection or malignancy.
  • Foreskin, other than newborn - Evaluation of foreskin tissue to assess for pathological conditions.
  • Gallbladder - Pathological assessment of gallbladder tissue to evaluate for cholecystitis or malignancy.
  • Ganglion cyst - Examination of ganglion cyst tissue to assess for any underlying pathology.
  • Hematoma - Analysis of hematoma tissue to evaluate for complications or underlying conditions.
  • Hemorrhoids - Examination of hemorrhoidal tissue to assess for complications or malignancy.
  • Hydatid of Morgagni - Evaluation of hydatid cysts to assess for infection or malignancy.
  • Intervertebral disc - Analysis of intervertebral disc tissue to evaluate for degenerative changes or disease.
  • Joint, loose body - Examination of loose bodies in joints to assess for degenerative changes or injury.
  • Meniscus - Evaluation of meniscal tissue to assess for tears or degenerative changes.
  • Mucocele, salivary - Examination of salivary mucoceles to assess for malignancy or other conditions.
  • Neuroma - Morton's/traumatic - Analysis of neuromas to evaluate for nerve damage or other conditions.
  • Pilonidal cyst/sinus - Examination of pilonidal cysts to assess for infection or malignancy.
  • Polyps, inflammatory - nasal/sinusoidal - Evaluation of nasal or sinus polyps to assess for malignancy or other conditions.
  • Skin - cyst/tag/debridement - Examination of skin tissue from cysts or tags to assess for malignancy.
  • Soft tissue, debridement - Analysis of soft tissue following debridement to assess for infection or malignancy.
  • Soft tissue, lipoma - Examination of lipomatous tissue to assess for malignancy.
  • Spermatocele - Evaluation of spermatocele tissue to assess for malignancy or other conditions.
  • Tendon/tendon sheath - Analysis of tendon or tendon sheath tissue to evaluate for injury or disease.
  • Testicular appendage - Examination of testicular appendage tissue to assess for malignancy or other conditions.
  • Thrombus or embolus - Evaluation of thrombus or embolus tissue to assess for complications.
  • Tonsil and/or adenoids - Examination of tonsillar or adenoid tissue to assess for infection or malignancy.
  • Varicocele - Analysis of varicocele tissue to evaluate for complications or malignancy.
  • Vas deferens, other than sterilization - Examination of vas deferens tissue to assess for pathological conditions.
  • Vein, varicosity - Evaluation of varicosities in veins to assess for complications or underlying conditions.

2. Procedure

The Level III surgical pathology examination involves several procedural steps that ensure a thorough evaluation of the tissue specimen. The following steps outline the process:

  • Step 1: Specimen Collection - The tissue specimen is collected during a surgical procedure, such as a biopsy, excision, or resection. It is crucial that the specimen is handled properly to maintain its integrity for subsequent analysis.
  • Step 2: Transportation to Pathology - Once collected, the specimen is transported from the surgical suite to the pathology laboratory. This step is vital to ensure that the specimen is preserved and reaches the pathologist in a timely manner.
  • Step 3: Gross Examination - Upon arrival at the pathology lab, the pathologist conducts a gross examination of the specimen. This involves visually inspecting the tissue to identify any notable characteristics, such as size, shape, color, and texture, which may indicate the presence of disease.
  • Step 4: Preparation for Microscopic Evaluation - After the gross examination, the specimen is prepared for microscopic evaluation. This may involve slicing the tissue into thin sections and placing them on slides, which are then stained to enhance visibility under the microscope.
  • Step 5: Microscopic Analysis - The pathologist examines the prepared slides under a microscope, analyzing the cellular structure and morphology. This detailed examination is critical for establishing a diagnosis, identifying any malignant neoplasms, and assessing the margins of the specimen.
  • Step 6: Reporting Findings - After completing the microscopic analysis, the pathologist prepares a written report detailing the findings. This report includes information on the diagnosis, the presence or absence of malignancy, and any other relevant observations. A copy of the report is then sent to the treating physician for further action.

3. Post-Procedure

Following the Level III surgical pathology examination, the pathologist's report is crucial for guiding the treating physician's next steps in patient management. The report may indicate the need for further diagnostic testing, treatment options, or monitoring based on the findings. It is essential for the physician to review the report thoroughly to understand the implications of the pathology results. Additionally, the patient may require follow-up appointments to discuss the findings and any necessary interventions. The recovery process for the patient will depend on the initial surgical procedure performed and the specific diagnosis made from the pathology examination.

Short Descr TISSUE EXAM BY PATHOLOGIST
Medium Descr LEVEL III SURG PATHOLOGY GROSS&MICROSCOPIC EXAM
Long Descr Level III - Surgical pathology, gross and microscopic examination Abortion, induced Abscess Aneurysm - arterial/ventricular Anus, tag Appendix, other than incidental Artery, atheromatous plaque Bartholin's gland cyst Bone fragment(s), other than pathologic fracture Bursa/synovial cyst Carpal tunnel tissue Cartilage, shavings Cholesteatoma Colon, colostomy stoma Conjunctiva - biopsy/pterygium Cornea Diverticulum - esophagus/small intestine Dupuytren's contracture tissue Femoral head, other than fracture Fissure/fistula Foreskin, other than newborn Gallbladder Ganglion cyst Hematoma Hemorrhoids Hydatid of Morgagni Intervertebral disc Joint, loose body Meniscus Mucocele, salivary Neuroma - Morton's/traumatic Pilonidal cyst/sinus Polyps, inflammatory - nasal/sinusoidal Skin - cyst/tag/debridement Soft tissue, debridement Soft tissue, lipoma Spermatocele Tendon/tendon sheath Testicular appendage Thrombus or embolus Tonsil and/or adenoids Varicocele Vas deferens, other than sterilization Vein, varicosity
Status Code Active Code
Global Days XXX - Global Concept Does Not Apply
PC/TC Indicator (26, TC) 1 - Diagnostic Tests for Radiology Services
Multiple Procedures (51) 0 - No payment adjustment rules for multiple procedures apply.
Bilateral Surgery (50) 0 - 150% payment adjustment for bilateral procedures does NOT apply.
Physician Supervisions 09 - Concept does not apply.
Assistant Surgeon (80, 82) 0 - Payment restriction for assistants at surgery applies to this procedure...
Co-Surgeons (62) 0 - Co-surgeons not permitted for this procedure.
Team Surgery (66) 0 - Team surgeons not permitted for this procedure.
Diagnostic Imaging Family 99 - Concept Does Not Apply
APC Status Indicator STV-Packaged Codes
Type of Service (TOS) 5 - Diagnostic Laboratory
Berenson-Eggers TOS (BETOS) T1G - Lab tests - other (Medicare fee schedule)
MUE 5
CCS Clinical Classification 234 - Pathology

This is a primary code that can be used with these additional add-on codes.

0752T Add-on Code MPFS Status: Carrier Priced APC N Digitization of glass microscope slides for level III, surgical pathology, gross and microscopic examination (List separately in addition to code for primary procedure)
88311 Addon Code MPFS Status: Active Code APC N PUB 100 CPT Assistant Article Decalcification procedure (List separately in addition to code for surgical pathology examination)
88314 Addon Code MPFS Status: Active Code APC N PUB 100 CPT Assistant Article Special stain including interpretation and report; histochemical stain on frozen tissue block (List separately in addition to code for primary procedure)
26 Professional component: certain procedures are a combination of a physician or other qualified health care professional component and a technical component. when the physician or other qualified health care professional component is reported separately, the service may be identified by adding modifier 26 to the usual procedure number.
TC Technical component; under certain circumstances, a charge may be made for the technical component alone; under those circumstances the technical component charge is identified by adding modifier 'tc' to the usual procedure number; technical component charges are institutional charges and not billed separately by physicians; however, portable x-ray suppliers only bill for technical component and should utilize modifier tc; the charge data from portable x-ray suppliers will then be used to build customary and prevailing profiles
GC This service has been performed in part by a resident under the direction of a teaching physician
X5 Diagnostic services requested by another clinician: for reporting services by a clinician who furnishes care to the patient only as requested by another clinician or subsequent and related services requested by another clinician; this modifier is reported for patient relationships that may not be adequately captured by the above alternative categories; reporting clinician service examples include but are not limited to, the radiologist's interpretation of an imaging study requested by another clinician
59 Distinct procedural service: under certain circumstances, it may be necessary to indicate that a procedure or service was distinct or independent from other non-e/m services performed on the same day. modifier 59 is used to identify procedures/services, other than e/m services, that are not normally reported together, but are appropriate under the circumstances. documentation must support a different session, different procedure or surgery, different site or organ system, separate incision/excision, separate lesion, or separate injury (or area of injury in extensive injuries) not ordinarily encountered or performed on the same day by the same individual. however, when another already established modifier is appropriate it should be used rather than modifier 59. only if no more descriptive modifier is available, and the use of modifier 59 best explains the circumstances, should modifier 59 be used. note: modifier 59 should not be appended to an e/m service. to report a separate and distinct e/m service with a non-e/m service performed on the same date, see modifier 25.
AQ Physician providing a service in an unlisted health professional shortage area (hpsa)
Q6 Service furnished under a fee-for-time compensation arrangement by a substitute physician or by a substitute physical therapist furnishing outpatient physical therapy services in a health professional shortage area, a medically underserved area, or a rural area
XS Separate structure, a service that is distinct because it was performed on a separate organ/structure
CR Catastrophe/disaster related
90 Reference (outside) laboratory: when laboratory procedures are performed by a party other than the treating or reporting physician or other qualified health care professional, the procedure may be identified by adding modifier 90 to the usual procedure number.
76 Repeat procedure or service by same physician or other qualified health care professional: it may be necessary to indicate that a procedure or service was repeated by the same physician or other qualified health care professional subsequent to the original procedure or service. this circumstance may be reported by adding modifier 76 to the repeated procedure or service. note: this modifier should not be appended to an e/m service.
91 Repeat clinical diagnostic laboratory test: in the course of treatment of the patient, it may be necessary to repeat the same laboratory test on the same day to obtain subsequent (multiple) test results. under these circumstances, the laboratory test performed can be identified by its usual procedure number and the addition of modifier 91. note: this modifier may not be used when tests are rerun to confirm initial results; due to testing problems with specimens or equipment; or for any other reason when a normal, one-time, reportable result is all that is required. this modifier may not be used when other code(s) describe a series of test results (eg, glucose tolerance tests, evocative/suppression testing). this modifier may only be used for laboratory test(s) performed more than once on the same day on the same patient.
GW Service not related to the hospice patient's terminal condition
TA Left foot, great toe
T1 Left foot, second digit
T5 Right foot, great toe
XU Unusual non-overlapping service, the use of a service that is distinct because it does not overlap usual components of the main service
T6 Right foot, second digit
Q5 Service furnished under a reciprocal billing arrangement by a substitute physician or by a substitute physical therapist furnishing outpatient physical therapy services in a health professional shortage area, a medically underserved area, or a rural area
T4 Left foot, fifth digit
22 Increased procedural services: when the work required to provide a service is substantially greater than typically required, it may be identified by adding modifier 22 to the usual procedure code. documentation must support the substantial additional work and the reason for the additional work (ie, increased intensity, time, technical difficulty of procedure, severity of patient's condition, physical and mental effort required). note: this modifier should not be appended to an e/m service.
52 Reduced services: under certain circumstances a service or procedure is partially reduced or eliminated at the discretion of the physician or other qualified health care professional. under these circumstances the service provided can be identified by its usual procedure number and the addition of modifier 52, signifying that the service is reduced. this provides a means of reporting reduced services without disturbing the identification of the basic service. note: for hospital outpatient reporting of a previously scheduled procedure/service that is partially reduced or cancelled as a result of extenuating circumstances or those that threaten the well-being of the patient prior to or after administration of anesthesia, see modifiers 73 and 74 (see modifiers approved for asc hospital outpatient use).
77 Repeat procedure by another physician or other qualified health care professional: it may be necessary to indicate that a basic procedure or service was repeated by another physician or other qualified health care professional subsequent to the original procedure or service. this circumstance may be reported by adding modifier 77 to the repeated procedure or service. note: this modifier should not be appended to an e/m service.
79 Unrelated procedure or service by the same physician or other qualified health care professional during the postoperative period: the individual may need to indicate that the performance of a procedure or service during the postoperative period was unrelated to the original procedure. this circumstance may be reported by using modifier 79. (for repeat procedures on the same day, see modifier 76.)
95 Synchronous telemedicine service rendered via a real-time interactive audio and video telecommunications system: synchronous telemedicine service is defined as a real-time interaction between a physician or other qualified health care professional and a patient who is located at a distant site from the physician or other qualified health care professional. the totality of the communication of information exchanged between the physician or other qualified health care professional and the patient during the course of the synchronous telemedicine service must be of an amount and nature that would be sufficient to meet the key components and/or requirements of the same service when rendered via a face-to-face interaction. modifier 95 may only be appended to the services listed in appendix p. appendix p is the list of cpt codes for services that are typically performed face-to-face, but may be rendered via a real-time (synchronous) interactive audio and video telecommunications system.
CC Procedure code change (use 'cc' when the procedure code submitted was changed either for administrative reasons or because an incorrect code was filed)
E1 Upper left, eyelid
E4 Lower right, eyelid
FS Split (or shared) evaluation and management visit
G0 Telehealth services for diagnosis, evaluation, or treatment, of symptoms of an acute stroke
GA Waiver of liability statement issued as required by payer policy, individual case
GV Attending physician not employed or paid under arrangement by the patient's hospice provider
GY Item or service statutorily excluded, does not meet the definition of any medicare benefit or, for non-medicare insurers, is not a contract benefit
GZ Item or service expected to be denied as not reasonable and necessary
KX Requirements specified in the medical policy have been met
LT Left side (used to identify procedures performed on the left side of the body)
PC Wrong surgery or other invasive procedure on patient
PD Diagnostic or related non diagnostic item or service provided in a wholly owned or operated entity to a patient who is admitted as an inpatient within 3 days
PT Colorectal cancer screening test; converted to diagnostic test or other procedure
Q0 Investigational clinical service provided in a clinical research study that is in an approved clinical research study
Q1 Routine clinical service provided in a clinical research study that is in an approved clinical research study
Q3 Live kidney donor surgery and related services
QJ Services/items provided to a prisoner or patient in state or local custody, however the state or local government, as applicable, meets the requirements in 42 cfr 411.4 (b)
RT Right side (used to identify procedures performed on the right side of the body)
SA Nurse practitioner rendering service in collaboration with a physician
SG Ambulatory surgical center (asc) facility service
T2 Left foot, third digit
T3 Left foot, fourth digit
T7 Right foot, third digit
T8 Right foot, fourth digit
T9 Right foot, fifth digit
X3 Episodic/broad services: for reporting services by clinicians who have broad responsibility for the comprehensive needs of the patient that is limited to a defined period and circumstance such as a hospitalization; reporting clinician service examples include but are not limited to the hospitalist's services rendered providing comprehensive and general care to a patient while admitted to the hospital
XE Separate encounter, a service that is distinct because it occurred during a separate encounter
XP Separate practitioner, a service that is distinct because it was performed by a different practitioner
Date
Action
Notes
2013-01-01 Changed Description Changed
2009-01-01 Changed Code description changed.
2008-01-01 Changed Code description changed.
2007-01-01 Changed Code description changed.
2002-01-01 Changed Code description changed.
Pre-1990 Added Code added.
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