I work for an Urgent Care Company and we have being seeing numerous patients for testing for the COVID pandemic. New patients are coming to be seen and are being tested but our physicians are only using a diagnosis of Z03.818 (encounter for observation for suspected exposure to other biological agents ruled out) and not treating with any meds, only telling the patients to quarantine until the results are back or follow up if symptoms worsen. The complexity level for this is low but due to the fact that this is a pandemic and the risk factors are higher could these be considered to be of moderate complexity? We are doing much more work and have increased costs but the E/M levels have dropped bringing in less money and this doesn't make a lot of sense given that we are in the middle of a world-wide pandemic. Any thoughts or input would be much appreciated!