Andy is teaching a student intern how to assign CPT codes for the practices surgical reports. Kayla completed an introductory CPT coding course at her school, and she is happy to put into practice what she has learned thus far. Andy explains that the CPT surgery section contains subsections that are organized according to body systems. Then, subsections are further subdivided into categories according to specific organ or anatomic site and subcategories, which are usually in the following order:

• Incision
• Excision
• Introduction or Removal
• Repair, Endoscopy
• Revision or Reconstruction
• Destruction
• Grafts
• Suture
• Other Procedures

What are the three most important questions that a coder must ask to accurately code procedures and services when reviewing a surgical report?