down coding?

So, I was supposed to have Meyers and Stauffer in last week, but got postponed. My question is, do you guys down code for them (or the agency that comes in to try to take the tiny bit of money you get?, lol). If you have a hole on an ADL sheet do you automatically code a 3 instead of a 4, etc. Or do you code what you know the resident to be? I thought when we did an assessment we were supposed to code what we know to be true and accurate, not what might lose money at some point when the mds police come in?