Which of the following surgical incisions is associated with the highest risk of postoperative pulmonary complications ?

Incidence of pulmonary complications (in decreasing order) :- Upper abdominal incision (maximum) > Lateral thoracotomy = Subcostal incision > Median sternotomies > Lower abdominal incision. Vertical incision has more pulmonary complications than horizontal incision. So, high abdominal laprotomy with vertical incision will have maximum pulmonary complications.