public class Reconciliation {

	public Map<CPTCode, Integer> reconcile(List<CPTCode> manualCodes, List<CPTCode> targetCodes) {

		List<CPTCode> perfectMatches = getPerfectMatches(manualCodes, targetCodes);

		Map<CPTCode, Integer> result = buildPerfectMatchResult(manualCodes, perfectMatches);

		return result;
	}

	private List<CPTCode> getPerfectMatches(List<CPTCode> manualCodes, List<CPTCode> targetCodes) {
		List<CPTCode> perfectMatches = new ArrayList<>();

		for (CPTCode targetCode : targetCodes) {

			for (CPTCode sourceCode : manualCodes) {

				if (sourceCode.equals(targetCode)) {
					perfectMatches.add(targetCode);
				}
			}
		}

		return perfectMatches;
	}

	….