Patient presented with a localized skin abscess, characterized by fluctuance, erythema, warmth, and tenderness to palpation.  The diagnosis of skin abscess requiring incision and drainage was made based on physical exam findings consistent with purulent collection.  Differential diagnoses considered included cellulitis, furuncle, carbuncle, and hidradenitis suppurativa.  After obtaining informed consent, the procedure of incision and drainage of abscess was performed using sterile technique.  Local anesthesia with lidocaine 1% was administered prior to incision.  Approximately [amount] cc of purulent material was expressed and sent for culture and sensitivity testing, if clinically indicated.  The wound was irrigated with sterile saline solution and packed loosely with iodoform gauze.  Post-procedure wound care instructions were provided, including wound dressing changes, signs and symptoms of infection to monitor, and follow-up appointment scheduling.  Patient tolerated the procedure well.  ICD-10 code L02.xx (depending on location) and CPT code 10060 or 10061 (depending on complexity) are appropriate for this encounter.  This documentation supports medical necessity for the incision and drainage procedure.