ICD-10-CM code L89.023 identifies a stage 3 pressure ulcer located on the left elbow. Stage 3 ulcers are characterized by full-thickness skin loss involving damage to or necrosis of subcutaneous tissue that may extend down to, but not through, underlying fascia. Accurate documentation of site, laterality, and specific ulcer stage is vital for clinical tracking and proper reimbursement. Coders must ensure provider notes explicitly support a stage 3 designation before assigning this code.