If a patient's status is changed from Observation to Inpatient, would the first E/M encounter

If a patient's status is changed from Observation to Inpatient, would the first E/M encounter as inpatient be considered a subsequent visit, or would that encounter be considered an initial visit? Is the reporting the same for a Critical Access Hospital, where observation and inpatient encounters are not combined?

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CPT Knowledgebase - Sep 22, 2022