Specialty Physician Complete Packaged Procedure.Corns are a specially-shaped callus of dead skin that usually occurs on thin or glabrous (hairless and smooth) skin surfaces, especially on the dorsal surface of toes or fingers. They can sometimes occur on the thicker palmar or plantar skin surfaces. LUSAe corns that require surgical removal and that can not be treated with typical methods. Treatment cost includes the facility fee, physician’s fee, related medical procedures and drugs required to administer the plan of care. Not included are diagnostic studies, consultations with additional specialists and cost of complication management; travel, food and lodging.