Reiter MJ, et al. - In this retrospective investigation, the frequency, distribution and reporting patterns of incidental findings receiving the Lung-RADS S modifier on low-dose chest computed tomography (CT) among lung cancer screening participants were reported. Although chest CT commonly produced incidental findings in lung cancer screening participants, yet reporting of the S modifier within Lung-RADS was inconsistent. In order to better define potentially clinically significant abnormalities and to improve reporting uniformity, the necessity of specific guidelines was realized.