$861.22
The anatomic group is the same, but 14041 is for a total defect area of 10.1–30 cm²; 14040 is limited to 10 cm² or less.
On this page
CMS RVU26D · Effective 2026-10-01
14040 Tissue rearrangement Medicare reimbursement rates in Idaho
Reports local tissue rearrangement for a defect of 10 cm² or less on specified facial, neck, axillary, genital, hand, or foot sites. Compare 14040 office and facility rates across CMS payment localities in Idaho.
Amounts below use the non-QP conversion factor for participating physicians. These are base physician payments before claim-level adjustments, not patient costs or total hospital charges.
What does Medicare pay for 14040 in Idaho?
Idaho has 1 payment locality in this comparison. Use the service location to choose the applicable amount. These are the supported base rates for the payment area shown below, using the same CMS release.
Office / nonfacility
$712.28
1 of 1 localities have a supported rate.
Payment area: Idaho
One mapped payment locality.
Facility setting
$508.86
1 of 1 localities have a supported rate.
Payment area: Idaho
One mapped payment locality.
These are locality ranges, not averages or address-specific quotes. A facility-setting amount covers the physician service; it does not include a hospital’s separate bill. Choose a locality below to inspect its calculation, compare other payment areas, or price a percentage of Medicare.
Reconstructive surgery
About 14040: Local tissue rearrangement, small defect
Reports local tissue rearrangement for a defect of 10 cm² or less on specified facial, neck, axillary, genital, hand, or foot sites.
The surgeon moves and reshapes nearby skin and underlying tissue to repair a surgical defect, using a local flap such as an advancement or rotation flap. Common situations include reconstructing a cheek or forehead defect after skin cancer removal, or closing a defect on the hand or foot when direct closure is unsuitable. The code covers the forehead, cheeks, chin, mouth, neck, axillae, genitalia, hands, and feet; other anatomic groups have separate codes.
Choose this level by the total area of the primary and secondary defects, which must be 10 cm² or less. The operative report should identify the site, defect dimensions, flap design, and tissue movement. Excision of the lesion and closure of that defect are included, not separately reported. Medicare assigns a 90-day global period, including the day-before preoperative visit and related postoperative care. When multiple procedures occur in one session, the highest-valued is paid in full and others at 50%. Modifier 50 is inappropriate for this defined service. Medicare does not pay an assistant at surgery; co-surgeons and team surgery are not permitted.
CMS billing rules for 14040
- Global period
- Major surgery with a 90-day global period: the day-before preoperative visit and 90 days of related postoperative care are included.
- Multiple procedures
- Standard multiple procedure reduction: the highest-valued procedure is paid in full and others at 50% when performed in the same session.
- Bilateral procedures
- Bilateral adjustment does not apply; the descriptor or anatomy makes modifier 50 inappropriate.
- Assistant at surgery
- Statutory restriction: assistant at surgery is not paid.
- Co-surgeons
- Co-surgeons not permitted.
- Team surgery
- Team surgery not permitted.
Where the value comes from
- Work RVU8.39 · 37%
- Practice expense (office) RVU13.51 · 59%
- Malpractice RVU1.07 · 5%
63.8K
Medicare services in 2024 · #696 by national volume
This summary was written with AI assistance from CMS physician fee schedule data and checked against the CMS billing rules shown here. Rates on this page come directly from CMS files.
14040 compared with similar codes
Office rates for Idaho, from the same CMS release.
$663.94
Choose 14020 for a defect on the scalp, arm, or leg. Code 14040 covers its specified facial, neck, axillary, genital, hand, and foot sites.
$718.22
Choose 14060 for eyelid, nose, ear, or lip defects. Code 14040 covers other specified sites, including the forehead, cheeks, chin, and mouth.
$614.28
Choose 14000 for a trunk defect of 10 cm² or less; 14040 is for its separately defined anatomic sites.
Compare 14040 by payment locality
Find the payment area for your service address, then open its rate page for calculation inputs, release history and the percentage-of-Medicare tool. A city may cross payment-area boundaries; the ZIP lookup above helps resolve the location.
1 of 1 payment localities
Idaho →
Office / nonfacility
$712.28
Facility
$508.86
Need rates for a whole code list?
Fee-sheet and API access are in early access. Tell us which codes and locations your team needs.
How this local rate is calculated
Each RVU component is multiplied by its own geographic practice cost index (GPCI). The three adjusted components are added, then multiplied by the conversion factor. These are the inputs used for 14040 in Idaho.
PPRRVU2026_Oct_nonQPP.csv
1,451
- Code
- 14040
- Physician work
- 8.39
- Practice expense
- 13.51
- Malpractice
- 1.07
GPCI2026.csv
47
- Locality
- Idaho
- Physician work
- 1.000
- Practice expense
- 0.920
- Malpractice
- 0.473
| Component | RVU | Locality factor | Adjusted |
|---|---|---|---|
| Physician work | 8.39 | × 1.000 | 8.3900 |
| Practice expense | 13.51 | × 0.920 | 12.4292 |
| Malpractice | 1.07 | × 0.473 | 0.5061 |
| Total RVUs | 21.3253 | ||
| Conversion factor | × 33.4009 | ||
Office / nonfacility rate, Idaho$712.28
Explore RVUs, geographic factors and the full formula
Office / nonfacility
| Component | RVU | Local GPCI |
|---|---|---|
| Work | 8.39 | 1 |
| Practice expense | 13.51 | 0.92 |
| Malpractice | 1.07 | 0.473 |
(8.39 × 1 + 13.51 × 0.92 + 1.07 × 0.473) × $33.4009 = $712.28
Facility
| Component | RVU | Local GPCI |
|---|---|---|
| Work | 8.39 | 1 |
| Practice expense | 6.89 | 0.92 |
| Malpractice | 1.07 | 0.473 |
(8.39 × 1 + 6.89 × 0.92 + 1.07 × 0.473) × $33.4009 = $508.86
The office and facility calculations use their respective practice-expense RVUs. The facility amount here is the physician fee, not a separate hospital or facility bill.
14040 billing questions
When should 14040 be chosen over 14041?
Use 14040 when the total primary and secondary defect area is 10 cm² or less at a site covered by this code. Use 14041 when that area is 10.1–30 cm².
Can the lesion excision be billed separately?
Excision of the lesion and closure of the resulting defect are included in the tissue rearrangement service. Do not separately report the excision or a closure for that same defect.
How should the defect area be documented?
Document the defect dimensions and total area, including the primary defect and the secondary defect created for flap movement. Also identify the anatomic site and flap technique.
Can modifier 50 be used for bilateral sites?
No. The defined anatomy and descriptor make modifier 50 inappropriate for this code.
What postoperative care is included?
Medicare assigns a 90-day global period. It includes the day-before preoperative visit and 90 days of related postoperative care.
Can an assistant surgeon or co-surgeon be reported?
Medicare does not pay an assistant at surgery for this service. Co-surgeons and team surgery are not permitted.
Where these rates come from
FeeBase calculates base physician payments from CMS work, practice-expense, and malpractice RVUs, adjusted by each locality’s geographic indices and the applicable conversion factor. Unavailable or separately priced services are labeled rather than assigned a made-up amount.
Source: RVU26D. Effective 2026-10-01 through the day before 2027-01-01.
1,4481400F,,Prkns diag rviewed,I,,0.00,0.00,,0.00,,0.00,0.00,0.00,9,XXX,0.00,0.00,0.00,9,9,9,9,9,9,,33.4009,09,0,99,0.00,0.00,0.00
1,44914020,,Tis trnfr s/a/l 10 sq cm/<,A,,7.04,13.44,,7.07,,1.00,21.48,15.11,0,090,0.10,0.71,0.19,2,0,1,0,0,9,,33.4009,09,0,99,0.00,0.00,0.00
1,45014021,,Tis trnfr s/a/l 10.1-30 sqcm,A,,9.48,15.64,,7.78,,1.31,26.43,18.57,0,090,0.10,0.71,0.19,2,0,1,0,0,9,,33.4009,09,0,99,0.00,0.00,0.00
1,45114040,,Tis trnfr f/c/c/m/n/a/g/h/f,A,,8.39,13.51,,6.89,,1.07,22.97,16.35,0,090,0.10,0.71,0.19,2,0,1,0,0,9,,33.4009,09,0,99,0.00,0.00,0.00
1,45214041,,Tis trnfr f/c/c/m/n/a/g/h/f,A,,10.56,15.89,,7.70,,1.28,27.73,19.54,0,090,0.10,0.71,0.19,2,0,1,0,0,9,,33.4009,09,0,99,0.00,0.00,0.00
1,45314060,,Tis trnfr e/n/e/l 10 sq cm/<,A,,9.00,13.04,,7.10,,1.07,23.11,17.17,0,090,0.10,0.71,0.19,2,0,1,0,0,9,,33.4009,09,0,99,0.00,0.00,0.00
1,45414061,,Tis trnfr e/n/e/l10.1-30sqcm,A,,11.19,17.36,,8.40,,1.33,29.88,20.92,0,090,0.10,0.71,0.19,2,0,1,0,0,9,,33.4009,09,0,99,0.00,0.00,0.00
4410212,GA,01,ATLANTA,1.003,1.016,1.201
4510212,GA,99,REST OF GEORGIA,1.000,0.892,1.192
4601212,HI,01,"HAWAII, GUAM",1.000,1.137,0.579
4702202,ID,00,IDAHO,1.000,0.920,0.473
4806102,IL,16,CHICAGO,1.007,1.005,2.295
4906102,IL,12,EAST ST. LOUIS,1.000,0.920,2.014
5006102,IL,15,SUBURBAN CHICAGO,1.007,1.027,1.772