What is the CPT code for excision of lipoma of right lateral buttock measuring 2.0cm x 2.0cm?

The CPT code for the excision of a lipoma is typically 11400, which is used for excising a benign skin lesion measuring up to 2.0 cm. Since the lipoma in this case measures 2.0 cm x 2.0 cm, this code would be appropriate. If the excision is performed on the right lateral buttock, you may also need to include the appropriate modifier to indicate the site of the procedure.