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Source1

{
  "resourceType": "Observation",
  "id": "RT-SNF-MOB-IP-MDS-IPA-1C-Ob-Question-14",
  "text": {
    "status": "extensions",
    "div": "<!-- snip (see above) -->"
  },
  "extension": [
    {
      "url": "http://hl7.org/fhir/StructureDefinition/event-location",
      "valueReference": {
        "reference": "Location/RT-PractitionerOrgLoc-HappyNursing-SNF"
      }
    }
  ],
  "status": "final",
  "code": {
    "coding": [
      {
        "system": "http://loinc.org",
        "code": "95007-1",
        "display": "Chair/bed-to-chair transfer - usual functional ability during assessment period [CMS Assessment]"
      }
    ]
  },
  "subject": {
    "reference": "Patient/RT-Patient-BSJ"
  },
  "encounter": {
    "reference": "Encounter/RT-SNF-Encounter"
  },
  "effectiveDateTime": "2021-03-11T15:45:00-05:00",
  "performer": [
    {
      "reference": "PractitionerRole/RT-PractitionerRole-PT-DanielGranger"
    }
  ],
  "valueCodeableConcept": {
    "coding": [
      {
        "system": "http://loinc.org",
        "code": "LA11759-0",
        "display": "Substantial/maximal assistance - Helper does more than half the effort. Helper lifts or holds trunk or limbs and provides more than half the effort."
      }
    ]
  }
}