IMO, the discussion of the surgery and consideration of risks/benefits will have taken place as if the patient is moving forward with the procedure; thus the work was done. That the patient declines the surgery doesn't negate that the provider considered, discussed and recommended the surgery. I always give credit if the provider recommends treatment even if the patient declines altogether. And if you think about it (although it's tough to quantify for purposes of MDM), wouldn't declining treatment increase the patient's overall risk?