With a deep inferior epigastric perforator (DIEP) procedure, fat, skin, and blood vessels are cut from the wall of the lower belly and moved up through a person’s chest to rebuild the breast. When coding a DIEP procedure, it is important to remember that the harvesting of the flap is NOT coded separately. With this procedure, the “Replacement” code fully specifies the fact that an autograft was harvested, and the qualifier value describes the DIEP flap.