As a coder I am ethically obliged not to code for two ekg when there is only one order. However, it has been pointed out by the department supervisor that "when you see two EKG in the chart please code for two ekg". Of course, there is no medical necessity for the second; neither is there a reason why there are two tracing in the chart. Tthe justification is that each reflects a different time and therefore they are acceptable. For me coding guidelines, medical necessity and ethical practices cannot be upheld in a revenue driven environment.