Previous Rules

461-145-0920    Effective 01/01/21
Self-Employment; Costs that are Excluded to Determine Countable Income

1. This rule explains how to determine which costs are excluded from gross self-employment income.

2. In all programs except the DSNAP, OSIP, OSIPM, and QMB programs, unless prohibited by section (4) of this rule, and subject to the provisions of sections (7) and (8) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the SNAP program - principal and interest paid to purchase income-producing property (see OAR 461-001-0000), such as real property, equipment, or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment, including motor vehicles, and property that is owned, leased, or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used.

   11. Materials purchased for resale, such as cosmetic products.

   12. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

3. In the OSIP, OSIPM, and QMB programs, unless prohibited by section (5) of this rule, and subject to the provisions of sections (7) and (8) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:

   1. Advertising.

   2. Car and truck expenses.

   3. Commissions and fees.

   4. Contract labor.

   5. Depletion.

   6. Depreciation.

   7. Employee benefit programs.

   8. Insurance, other than health.

   9. Mortgage interest.

   10. Legal and professional services.

   11. Office expenses.

   12. Pension and profit-sharing plans.

   13. Rent or lease of vehicles, machinery, equipment, and other business property.

   14. Repairs and maintenance.

   15. Supplies.

   16. Taxes and licenses.

   17. Travel, meals, and entertainment.

   18. Utilities.

   19. Wages, less employment credits.

   20. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider is able to document the cost. If the provider is unable to document the actual cost, the USDA meal reimbursement rates are used.

   21. Materials purchased for resale, such as cosmetic products.

   22. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

4. In all programs except the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Business losses from previous months.

   2. Except in the SNAP program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state, and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses, such as transportation, personal business, and entertainment expenses.

   4. Depreciation. For purposes of this section, "depreciation" means a prorated lessening of value assigned to a capital asset (see OAR 461-001-0000) based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Shelter or utility costs associated with the individual's home, except as authorized by section (7) of this rule.

5. In the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Federal, state, and local income taxes.

   2. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   3. Interest or fees on personal credit cards.

   4. Personal telephone charges.

   5. Shelter or utility costs associated with the individual's home, except as authorized by section (7) of this rule.
6. In the DSNAP (461-101-0010) program, self-employment costs include out of pocket disaster-related expenses the household has paid or is expected to pay during the disaster benefit period authorized by FNS and where the expenses are not expected to be reimbursed during the disaster period. If the household has received or reasonably anticipates receiving a reimbursement for part or all of the expenses during the disaster benefit period, only the net expense to the household is deductible. The necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:
   1. Damage or destruction to self-employment business.
   2. Equipment and supplies.
   3. Disaster-damaged vehicle expenses.
   4. Business property protection.
   5. Storage.
   6. Clean-up.
   7. Costs paid by credit card are excluded unless the bill is also paid during the benefit period.
   8. Costs listed in (2) that are incurred during the disaster benefit period.
7. The exclusions for items used for both business and personal purposes, such as automobiles and a residence, including utilities, are limited by the following subsections:
   1. In the ERDC, OSIP, OSIPM, and QMB programs, the portion of the expense that is for business use only is excluded.

   2. In the SNAP program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded.

8. If no member of the financial group (see OAR 461-110-0530) has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

Statutory/Other Authority: ORS 409.050, 411.060, 411.070, 411.083, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685
Statutes/Other Implemented: ORS 409.010, 409.050, 411.060, 411.070, 411.083, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685, 414.839

461-145-0920    Effective 07/08/20
Self-Employment; Costs That Are Excluded To Determine Countable Income

1. This rule explains how to determine which costs are excluded from gross self-employment income and is retroactively effective July 6, 2020.

2. In all programs except the DSNAP, OSIP, OSIPM, and QMB programs, unless prohibited by section (4) of this rule, and subject to the provisions of sections (7) and (8) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the SNAP program - principal and interest paid to purchase income-producing property (see OAR 461-001-0000), such as real property, equipment, or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment, including motor vehicles, and property that is owned, leased, or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used.

   11. Materials purchased for resale, such as cosmetic products.

   12. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

3. In the OSIP, OSIPM, and QMB programs, unless prohibited by section (5) of this rule, and subject to the provisions of sections (7) and (8) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:

   1. Advertising.

   2. Car and truck expenses.

   3. Commissions and fees.

   4. Contract labor.

   5. Depletion.

   6. Depreciation.

   7. Employee benefit programs.

   8. Insurance, other than health.

   9. Mortgage interest.

   10. Legal and professional services.

   11. Office expenses.

   12. Pension and profit-sharing plans.

   13. Rent or lease of vehicles, machinery, equipment, and other business property.

   14. Repairs and maintenance.

   15. Supplies.

   16. Taxes and licenses.

   17. Travel, meals, and entertainment.

   18. Utilities.

   19. Wages, less employment credits.

   20. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider is able to document the cost. If the provider is unable to document the actual cost, the USDA meal reimbursement rates are used.

   21. Materials purchased for resale, such as cosmetic products.

   22. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

4. In all programs except the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Business losses from previous months.

   2. Except in the SNAP program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state, and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses, such as transportation, personal business, and entertainment expenses.

   4. Depreciation. For purposes of this section, "depreciation" means a prorated lessening of value assigned to a capital asset (see OAR 461-001-0000) based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Shelter or utility costs associated with the individual's home, except as authorized by section (7) of this rule.

5. In the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Federal, state, and local income taxes.

   2. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   3. Interest or fees on personal credit cards.

   4. Personal telephone charges.

   5. Shelter or utility costs associated with the individual's home, except as authorized by section (7) of this rule.
6. In the DSNAP (461-101-0010) program, self-employment costs include out of pocket disaster-related expenses the household has paid or is expected to pay during the disaster benefit period authorized by FNS and where the expenses are not expected to be reimbursed during the disaster period. If the household has received or reasonably anticipates receiving a reimbursement for part or all of the expenses during the disaster benefit period, only the net expense to the household is deductible. The necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:
   1. Damage or destruction to self-employment business.
   2. Equipment and supplies.
   3. Disaster-damaged vehicle expenses.
   4. Business property protection.
   5. Storage.
   6. Clean-up.
   7. Costs paid by credit card are excluded unless the bill is also paid during the benefit period.
   8. Costs listed in (2) that are incurred during the disaster benefit period.
7. The exclusions for items used for both business and personal purposes, such as automobiles and a residence, including utilities, are limited by the following subsections:
   1. In the ERDC, OSIP, OSIPM, and QMB programs, the portion of the expense that is for business use only is excluded.

   2. In the SNAP program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded.

8. If no member of the financial group (see OAR 461-110-0530) has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

9. For an individual participating in the microenterprise component (see OAR 461-190-0197) of the JOBS program, costs are excluded according to this rule and general accounting principles, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department.

Statutory/Other Authority: ORS 409.050, 411.060, 411.070, 411.083, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685
Statutes/Other Implemented: ORS 409.010, 409.050, 411.060, 411.070, 411.083, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685, 414.839

461-145-0920    Effective 09/01/16
Self-Employment; Costs That Are Excluded To Determine Countable Income

1. This rule explains how to determine which costs are excluded from gross self-employment income.

2. In all programs except the OSIP, OSIPM, and QMB programs, unless prohibited by section (4) of this rule, and subject to the provisions of sections (6) and (7) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the SNAP program - principal and interest paid to purchase income-producing property (see OAR 461-001-0000), such as real property, equipment, or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment, including motor vehicles, and property that is owned, leased, or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used.

   11. Materials purchased for resale, such as cosmetic products.

   12. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

3. In the OSIP, OSIPM, and QMB programs, unless prohibited by section (5) of this rule, and subject to the provisions of sections (6) and (7) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:

   1. Advertising.

   2. Car and truck expenses.

   3. Commissions and fees.

   4. Contract labor.

   5. Depletion.

   6. Depreciation.

   7. Employee benefit programs.

   8. Insurance, other than health.

   9. Mortgage interest.

   10. Legal and professional services.

   11. Office expenses.

   12. Pension and profit-sharing plans.

   13. Rent or lease of vehicles, machinery, equipment, and other business property.

   14. Repairs and maintenance.

   15. Supplies.

   16. Taxes and licenses.

   17. Travel, meals, and entertainment.

   18. Utilities.

   19. Wages, less employment credits.

   20. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider is able to document the cost. If the provider is unable to document the actual cost, the USDA meal reimbursement rates are used.

   21. Materials purchased for resale, such as cosmetic products.

   22. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

4. In all programs except the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Business losses from previous months.

   2. Except in the SNAP program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state, and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses, such as transportation, personal business, and entertainment expenses.

   4. Depreciation. For purposes of this section, "depreciation" means a prorated lessening of value assigned to a capital asset (see OAR 461-001-0000) based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Shelter or utility costs associated with the individual's home, except as authorized by section (6) of this rule.

5. In the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Federal, state, and local income taxes.

   2. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   3. Interest or fees on personal credit cards.

   4. Personal telephone charges.

   5. Shelter or utility costs associated with the individual's home, except as authorized by section (6) of this rule.

6. The exclusions for items used for both business and personal purposes, such as automobiles and a residence, including utilities, are limited by the following subsections:
   1. In the ERDC, OSIP, OSIPM, and QMB programs, the portion of the expense that is for business use only is excluded.

   2. In the SNAP program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded.

7. If no member of the financial group (see OAR 461-110-0530) has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

8. For an individual participating in the microenterprise component (see OAR 461-190-0197) of the JOBS program, costs are excluded according to this rule and general accounting principles, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.083, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685
Stats. Implemented: ORS 409.010, 409.050, 411.060, 411.070, 411.083, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685, 414.839

461-145-0920    Temporary Effective 07/01/16 through 08/31/16
Self-Employment; Costs That Are Excluded To Determine Countable Income

1. This rule explains how to determine which costs are excluded from gross self-employment income.

2. In all programs except the OSIP, OSIPM, and QMB programs, unless prohibited by section (4) of this rule, and subject to the provisions of sections (6) and (7) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the SNAP program - principal and interest paid to purchase income-producing property (see OAR 461-001-0000), such as real property, equipment, or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment, including motor vehicles, and property that is owned, leased, or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used.

   11. Materials purchased for resale, such as cosmetic products.

   12. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

3. In the OSIP, OSIPM, and QMB programs, unless prohibited by section (5) of this rule, and subject to the provisions of sections (6) and (7) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:

   1. Advertising.

   2. Car and truck expenses.

   3. Commissions and fees.

   4. Contract labor.

   5. Depletion.

   6. Depreciation.

   7. Employee benefit programs.

   8. Insurance, other than health.

   9. Mortgage interest.

   10. Legal and professional services.

   11. Office expenses.

   12. Pension and profit-sharing plans.

   13. Rent or lease of vehicles, machinery, equipment, and other business property.

   14. Repairs and maintenance.

   15. Supplies.

   16. Taxes and licenses.

   17. Travel, meals, and entertainment.

   18. Utilities.

   19. Wages, less employment credits.

   20. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider is able to document the cost. If the provider is unable to document the actual cost, the USDA meal reimbursement rates are used.

   21. Materials purchased for resale, such as cosmetic products.

   22. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

4. In all programs except the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Business losses from previous months.

   2. Except in the SNAP program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state, and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses, such as transportation, personal business, and entertainment expenses.

   4. Depreciation. For purposes of this section, "depreciation" means a prorated lessening of value assigned to a capital asset (see OAR 461-001-0000) based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Shelter or utility costs associated with the individual's home, except as authorized by section (6) of this rule.

5. In the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Federal, state, and local income taxes.

   2. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   3. Interest or fees on personal credit cards.

   4. Personal telephone charges.

   5. Shelter or utility costs associated with the individual's home, except as authorized by section (6) of this rule.

6. The exclusions for items used for both business and personal purposes, such as automobiles and a residence, including utilities, are limited by the following subsections:
   1. In the ERDC, OSIP, OSIPM, and QMB programs, the portion of the expense that is for business use only is excluded.

   2. In the SNAP program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded.

7. If no member of the financial group (see OAR 461-110-0530) has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

8. For an individual participating in the microenterprise component (see OAR 461-190-0197) of the JOBS program, costs are excluded according to this rule and general accounting principles, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.083, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685
Stats. Implemented: ORS 409.010, 409.050, 411.060, 411.070, 411.083, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685, 414.839

461-145-0920    Effective 10/01/15
Self-Employment; Costs That Are Excluded To Determine Countable Income

1. This rule explains how to determine which costs are excluded from gross self-employment income.

2. In all programs except the OSIP, OSIPM, and QMB programs, unless prohibited by section (4) of this rule, and subject to the provisions of sections (6) and (7) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the SNAP program - principal and interest paid to purchase income-producing property (see OAR 461-001-0000), such as real property, equipment, or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment, including motor vehicles, and property that is owned, leased, or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used.

   11. Materials purchased for resale, such as cosmetic products.

   12. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

3. In the OSIP, OSIPM, and QMB programs, unless prohibited by section (5) of this rule, and subject to the provisions of sections (6) and (7) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to:

   1. Advertising.

   2. Car and truck expenses.

   3. Commissions and fees.

   4. Contract labor.

   5. Depletion.

   6. Depreciation.

   7. Employee benefit programs.

   8. Insurance, other than health.

   9. Mortgage interest.

   10. Legal and professional services.

   11. Office expenses.

   12. Pension and profit-sharing plans.

   13. Rent or lease of vehicles, machinery, equipment, and other business property.

   14. Repairs and maintenance.

   15. Supplies.

   16. Taxes and licenses.

   17. Travel, meals, and entertainment.

   18. Utilities.

   19. Wages, less employment credits.

   20. Meals and snacks provided by family day care providers for children in their care, except the provider's own children. The actual cost of the meals is used if the provider is able to document the cost. If the provider is unable to document the actual cost, the USDA meal reimbursement rates are used.

   21. Materials purchased for resale, such as cosmetic products.

   22. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

4. In all programs except the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Business losses from previous months.

   2. Except in the SNAP program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state, and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses, such as transportation, personal business, and entertainment expenses.

   4. Depreciation. For purposes of this section, "depreciation" means a prorated lessening of value assigned to a capital asset (see OAR 461-001-0000) based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Shelter or utility costs associated with the individual's home, except as authorized by section (6) of this rule.

5. In the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts:
   1. Federal, state, and local income taxes.

   2. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   3. Interest or fees on personal credit cards.

   4. Personal telephone charges.

   5. Shelter or utility costs associated with the individual's home, except as authorized by section (6) of this rule.

6. The exclusions for items used for both business and personal purposes, such as automobiles and a residence, including utilities, are limited by the following subsections:
   1. In the ERDC, GA, GAM, OSIP, OSIPM, and QMB programs, the portion of the expense that is for business use only is excluded.

   2. In the SNAP program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded.

7. If no member of the financial group (see OAR 461-110-0530) has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

8. For an individual participating in the microenterprise component (see OAR 461-190-0197) of the JOBS program, costs are excluded according to this rule and general accounting principles, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department.

Stat. Auth.: ORS 409.050, 411.060, 411.070, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685
Stats. Implemented: ORS 409.010, 409.050, 411.060, 411.070, 411.404, 411.816, 412.006, 412.049, 413.085, 414.685, 414.839

461-145-0920    Effective 01/01/14
Self-Employment; Costs That Are Excluded To Determine Countable Income

1. This rule explains how to determine which costs are excluded from gross self-employment income.

2. Unless prohibited by section (3) of this rule, and subject to the provisions of sections (4) and (5) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts, including but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the SNAP program - principal and interest paid to purchase income-producing property, such as real property, equipment or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers for children in their care (except the provider's own children). The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used.

   11. Materials purchased for resale, such as cosmetic products.

   12. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

3. The following costs are not excluded from gross sales and receipts:
   1. Business losses from previous months.

   2. Except in the SNAP program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses).

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Shelter or utility costs associated with the client's home, except as authorized by section (4) of this rule.

4. The exclusions for items used for both business and personal purposes, such as automobiles and a residence (including utilities), are limited by the following subsections:
   1. In the ERDC, GA, GAM, OSIP, OSIPM, and QMB programs, the portion of the expense that is for business use only is excluded.

   2. In the SNAP program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded.

5. If no member of the financial group has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

6. For a client participating in the microenterprise component of the JOBS program, costs are excluded according to this rule and general accounting principles, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department.

Stat. Auth: ORS 411.060, 411.404, 411.816, 412.006, 412.049
Stats. Implemented: ORS 411.060, 411.404, 411.816, 412.006, 412.049

461-145-0920    Temporary Effective 10/01/13 through 12/31/13
Self-Employment; Costs That Are Excluded To Determine Countable Income

1. This rule explains how to determine which costs are excluded from gross self-employment income.

2. Unless prohibited by section (3) of this rule, and subject to the provisions of sections (4) and (5) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts, including but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the SNAP program - principal and interest paid to purchase income-producing property, such as real property, equipment or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers for children in their care (except the provider's own children). The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used.

   11. Materials purchased for resale, such as cosmetic products.

   12. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

3. The following costs are not excluded from gross sales and receipts:
   1. Business losses from previous months.

   2. Except in the SNAP program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses).

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Shelter or utility costs associated with the client's home, except as authorized by section (4) of this rule.

4. The exclusions for items used for both business and personal purposes, such as automobiles and a residence (including utilities), are limited by the following subsections:
   1. In the ERDC, GA, GAM, OSIP, OSIPM, and QMB programs, the portion of the expense that is for business use only is excluded.

   2. In the SNAP program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded.

5. If no member of the financial group has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

6. For a client participating in the microenterprise component of the JOBS program, costs are excluded according to this rule and general accounting principles, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department.

Stat. Auth: ORS 411.060, 411.404, 411.816, 412.006, 412.049
Stats. Implemented: ORS 411.060, 411.404, 411.816, 412.006, 412.049

461-145-0920    Effective 01/01/10 - Technical Amendment
Self-Employment; Costs That Are Excluded To Determine Countable Income

1. This rule explains how to determine which costs are excluded from gross self-employment income.

2. Unless prohibited by section (3) of this rule, and subject to the provisions of sections (4) and (5) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts, including but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the SNAP program - principal and interest paid to purchase income-producing property, such as real property, equipment or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers for children in their care (except the provider's own children). The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used.

   11. Materials purchased for resale, such as cosmetic products.

   12. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

3. The following costs are not excluded from gross sales and receipts:
   1. Business losses from previous months.

   2. Except in the SNAP program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses).

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Additionally, in the MAF and OHP programs, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group (see OAR 461-110-0530) lives.

   9. Shelter or utility costs associated with the client's home, except as authorized by section (4) of this rule.

4. The exclusions for items used for both business and personal purposes, such as automobiles and a residence (including utilities), are limited by the following subsections:
   1. In the ERDC, GA, GAM, OSIP, OSIPM, and QMB programs, the portion of the expense that is for business use only is excluded.

   2. In the SNAP program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded.

   3. In the MAF and OHP programs, the costs of real property (including utilities) are prorated if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, the portion of the expense that is for business use only is excluded.

5. If no member of the financial group has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

6. For a client participating in the microenterprise component of the JOBS program, costs are excluded according to this rule and general accounting principles, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department.

Stat. Auth: ORS 411.060, 411.816, 412.006, 412.049
Stats. Implemented: ORS 411.060, 411.816, 412.006, 412.049

461-145-0920     Effective 04/01/07
Self-Employment; Costs That Are Excluded To Determine Countable Income

1. This rule explains how to determine which costs are excluded from gross self-employment income.

2. Unless prohibited by section (3) of this rule, and subject to the provisions of sections (4) and (5) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts, including but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the Food Stamp program - principal and interest paid to purchase income-producing property, such as real property, equipment or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers for children in their care (except the provider's own children). The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used.

   11. Materials purchased for resale, such as cosmetic products.

   12. For newspaper carriers, the cost of newspapers, bags, and rubber bands.

3. The following costs are not excluded from gross sales and receipts:
   1. Business losses from previous months.

   2. Except in the Food Stamp program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses).

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Additionally, in the MAF and OHP programs, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group (see OAR 461-110-0530) lives.

   9. Shelter or utility costs associated with the client's home, except as authorized by section (4) of this rule.

4. The exclusions for items used for both business and personal purposes, such as automobiles and a residence (including utilities), are limited by the following subsections:
   1. In the ERDC, GA, GAM, OSIP, OSIPM, and QMB programs, the portion of the expense that is for business use only is excluded.

   2. In the FS program, costs are excluded for a separate office or shop located on the property used as a home, if the costs are billed separately from the residence. Costs for other items used for both business and personal use are excluded.

   3. In the MAF and OHP programs, the costs of real property (including utilities) are prorated if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, the portion of the expense that is for business use only is excluded.

5. If no member of the financial group has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

6. For a client participating in the microenterprise component of the JOBS program, costs are excluded according to this rule and general accounting principles, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department.

Stat. Auth: ORS 411.060, 411.816, 418.040, 418.100
Stats. Implemented: ORS 411.060, 411.816, 418.040, 418.100

461-145-0920     Effective 07/01/05
Self-Employment; Costs That Are Excluded To Determine Countable Income

This rule explains how to determine which costs are excluded from gross self-employment income.

1. Unless prohibited by section (2) of this rule, and subject to the provisions of sections (3) and (4) of this rule and to OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts, including but not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Materials used to make a product.

   3. In the Food Stamp program - principal and interest paid to purchase income-producing property, such as real property, equipment or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property.

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense.

   9. Charges for telephone service that are a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers receiving USDA meal reimbursements for children in their care (including their own). The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the following figures are used:
       1. Breakfast--$ .83

       2. Lunch--$1.51

       3. Dinner--$1.51

       4. Snacks--$ .45

   11. Materials purchased for resale, such as Avon products. For newspaper carriers, this includes the cost of newspapers, bags, and rubber bands.

2. The following costs are not excluded:
   1. Business losses from previous months.

   2. Except in the Food Stamp program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses).

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Additionally for MAF and OHP, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group lives.

   9. Shelter or utility costs associated with the client's home, except as authorized by section (3) of this rule.

3. The exclusions for items used for both business and personal purposes, such as automobiles and real property (including utilities), are limited by the following rules:
   1. In the MAF and OHP programs, the costs of real property (including utilities) are prorated if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, the portion of the expense that is for business use only is excluded.

   2. In the ERDC, GA, GAM, OSIP, OSIPM and QMB programs, the portion of the expense that is for business use only is excluded.

   3. In the FS program, costs are excluded for a separate office or shop located on the property used as a home, unless the office or shop is part of the dwelling in which the client lives. Costs for other items used for both business and personal use are excluded.

4. If no member of the financial group has been self-employed for a sufficiently long period to ascertain the costs of self-employment, the costs may be estimated.

5. For a client participating in the microenterprise component of the JOBS program, costs are excluded according to general accounting principals, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department, and this rule.

Stat. Auth: ORS 411.060, 411.816, 418.040
Stats. Implemented: ORS 411.060, 411.816

461-145-0920 Temporary Effective: 2/01/05 through 6/30/05
Self-Employment; Costs That Are Excluded To Determine Countable Income

This rule explains how to determine which costs are excluded from gross self-employment income.

1. Unless prohibited by section (2) of this rule, and subject to the provisions of sections (3) and (4) of this rule and to OAR 461-145-0930, the necessary, verifiable costs of producing self-employment income are excluded from gross sales and receipts, including but not limited to:
   1. Labor (wages paid to an employee or work contracted out);

   2. Materials used to make a product;

   3. In the Food Stamp program - principal and interest paid to purchase income-producing property, such as real property, equipment or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets;

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property;

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented;

   6. Advertisement and business supplies;

   7. Licenses, permits, legal, or professional fees;

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense;

   9. Charges for telephone service that are a necessary cost for self-employment;

   10. Meals and snacks provided by family day care providers receiving USDA meal reimbursements for children in their care (including their own). Use The actual cost of the meals if the provider can document the cost. If they cannot document the actual cost, use the following figures:
       1. Breakfast--$ .83;

       2. Lunch--$1.51;

       3. Dinner--$1.51;

       4. Snacks--$ .45.

   11. Materials purchased for resale, such as Avon products. For newspaper carriers, this includes the cost of newspapers, bags, and rubber bands.

2. The following costs are not excluded:
   1. Business losses from previous months;

   2. Except in the Food Stamp program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods;

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses);

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost;

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip;

   6. Interest or fees on personal credit cards;

   7. Personal telephone charges;

   8. Additionally for MAF and OHP, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group lives; and

   9. Shelter or utility costs associated with the client's home, except as authorized by section (3) of this rule.

3. The exclusions for items used for both business and personal purposes, such as automobiles and real property (including utilities), are limited by the following rules:
   1. For MAF and OHP, the costs of real property (including utilities) are prorated if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, the portion of the expense that is for business use only is excluded;

   2. For ERDC, GA, GAM, OSIP, OSIPM and QMB, the portion of the expense that is for business use only is excluded;

   3. For FS, costs are excluded for a separate office or shop located on the property used as a home, unless the office or shop is part of the dwelling in which the client lives. Costs for other items used for both business and personal use are excluded.

4. If no member of the financial group has been self-employed for a sufficiently long period to ascertain the costs of self-employment, they may be estimated.

5. For a client participating in the microenterprise component of the JOBS program, costs are excluded according to general accounting principals, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department, and this rule.

Stat. Auth: ORS 411.060, 411.816, 418.040
Stat. Implemented: ORS 411.060, 411.816

461-145-0920 Effective: 10/01/03
Self-Employment; Costs That Are Excluded To Determine Countable Income

This rule explains how to determine which costs are excluded from gross self-employment income.

1. Unless prohibited by section (2) of this rule, and subject to the provisions of sections (3) and (4) of this rule and to OAR 461-145-0930, the necessary, verifiable costs of producing self-employment income are excluded from gross income, including but not limited to:
   1. Labor (wages paid to an employee or work contracted out);

   2. Materials used to make a product;

   3. In the Food Stamp program - principal and interest paid to purchase income-producing property, such as real property, equipment or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets;

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property;

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented;

   6. Advertisement and business supplies;

   7. Licenses, permits, legal, or professional fees;

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense;

   9. Charges for telephone service that are a necessary cost for self-employment;

   10. Meals and snacks provided by family day care providers receiving USDA meal reimbursements for children in their care (including their own). Use The actual cost of the meals if the provider can document the cost. If they cannot document the actual cost, use the following figures:
       1. Breakfast--$ .83;

       2. Lunch--$1.51;

       3. Dinner--$1.51;

       4. Snacks--$ .45.

2. The following costs are not excluded:
   1. Business losses from previous months;

   2. Except in the Food Stamp program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods;

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses);

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost;

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip;

   6. Interest or fees on personal credit cards;

   7. Personal telephone charges;

   8. Additionally for MAF and OHP, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group lives; and

   9. Shelter or utility costs associated with the client's home, except as authorized by section (3) of this rule.

3. The exclusions for items used for both business and personal purposes, such as automobiles and real property (including utilities), are limited by the following rules:
   1. For MAF and OHP, the costs of real property (including utilities) are prorated if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, the portion of the expense that is for business use only is excluded;

   2. For ERDC, GA, GAM, OSIP, OSIPM and QMB, the portion of the expense that is for business use only is excluded;

   3. For FS, costs are excluded for a separate office or shop located on the property used as a home, unless the office or shop is part of the dwelling in which the client lives. Costs for other items used for both business and personal use are excluded.

4. If no member of the financial group has been self-employed for a sufficiently long period to ascertain the costs of self-employment, they may be estimated.

5. For a client participating in the microenterprise component of the JOBS program, costs are excluded according to general accounting principals, as applied by a certified public accountant, bookkeeping firm, or other entity approved by the Department, and this rule.

Stat. Auth: ORS 411.060, 411.816, 418.040
Stat. Implemented: ORS 411.060, 411.816

461-145-0920 Effective: 6/01/01
Self-Employment; Costs That Are Excluded To Determine Countable Income

This rule explains how to determine which costs are excluded from gross self-employment income.

1. Unless prohibited by section (2) of this rule, and subject to the provisions of sections (3) and (4) of this rule and to OAR 461-145-0930, the necessary, verifiable costs of producing self-employment income are excluded from gross income, including but not limited to:
   1. Labor (wages paid to an employee or work contracted out);

   2. Materials used to make a product;

   3. In the Food Stamp program - principal and interest paid to purchase income-producing property, such as real property, equipment or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets;

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property;

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented;

   6. Advertisement and business supplies;

   7. Licenses, permits, legal, or professional fees;

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense;

   9. Charges for telephone service that are a necessary cost for self-employment;

   10. Meals and snacks provided by family day care providers receiving USDA meal reimbursements for children in their care (including their own). Use The actual cost of the meals if the provider can document the cost. If they cannot document the actual cost, use the following figures:
       1. Breakfast--$ .83;

       2. Lunch--$1.51;

       3. Dinner--$1.51;

       4. Snacks--$ .45.

2. The following costs are not excluded:
   1. Business losses from previous months;

   2. Except in the Food Stamp program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods;

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses);

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost;

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip;

   6. Interest or fees on personal credit cards;

   7. Personal telephone charges;

   8. Additionally for MAF and OHP, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group lives; and

   9. Shelter or utility costs associated with the client's home, except as authorized by section (3) of this rule.

3. The exclusions for items used for both business and personal purposes, such as automobiles and real property (including utilities), are limited by the following rules:
   1. For MAF and OHP, the costs of real property (including utilities) are prorated if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, the portion of the expense that is for business use only is excluded;

   2. For ERDC, GA, GAM, OSIP, OSIPM and QMB, the portion of the expense that is for business use only is excluded;

   3. For FS, costs are excluded for a separate office or shop located on the property used as a home, unless the office or shop is part of the dwelling in which the client lives. Costs for other items used for both business and personal use are excluded.

4. If no member of the financial group has been self-employed for a sufficiently long period to ascertain the costs of self-employment, they may be estimated.

Stat. Auth: ORS 411.060, 411.816, 418.040
Stat. Implemented: ORS 411.060, 411.816

461-145-0920; Effective 4/01/99
Self-Employment; Costs That Are Excluded To Determine Countable Income

This rule explains how to determine which costs are excluded from gross self-employment income.

1. Unless prohibited by section (2) of this rule, and subject to the provisions of sections (3) and (4) of this rule and to OAR 461-145-0930 the necessary costs of producing self-employment income are excluded from gross income, including but not limited to:
   1. Labor (wages paid to an employee or work contracted out) ;

   2. Raw materials used to make a product;

   3. Interest paid to purchase income-producing property, such as equipment or capital assets;

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property;

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented;

   6. Advertisement and business supplies;

   7. Licenses, permits, legal, or professional fees;

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense;

   9. Charges for telephone service that can be verified as a necessary cost for self-employment;

   10. Meals and snacks provided by family day care providers receiving USDA meal reimbursements for children in their care (including their own). Use the actual cost of the meals if the provider can document the cost. If they cannot document the actual cost, use the following figures:

       Breakfast $0.83
       Lunch $1.51
       Dinner $1.51
       Snacks $0.45

2. The following costs are not excluded:
   1. Business losses from previous months;

   2. Payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods;

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses) ;

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost;

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip;

   6. Interest or fees on personal credit cards;

   7. Personal telephone charges;

   8. Additionally for MAF and OHP, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group lives.

   9. Shelter or utility costs associated with the client's home, except as authorized by section (3) of this rule.

3. The exclusions for items used for both business and personal purposes, such as automobiles and real property (including utilities) , are limited by the following rules:
   1. For MAF and OHP, the costs of real property (including utilities) are prorated if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, the portion of the expense that is for business use only is excluded;

   2. For ERDC, GA, GAM, OSIP, OSIPM and QMB, the portion of the expense that is for business use only is excluded;

   3. For FS, costs are excluded for a separate office or shop located on the property used as a home, unless the office or shop is part of the dwelling in which the client lives. Costs for other items used for both business and personal use are excluded.

   4. If no member of the financial group has been self-employed for a sufficiently long period to ascertain the costs of self-employment, they may be estimated.

Stat. Auth.: ORS 411.060, 418.040, 411.816
Stat. Implemented: ORS 411.060, 411.816

461-145-0920 Effective 01/01/99
Self‑Employment; Costs

[NOTE: For the OHP Program, a temporary version of this rule filed 12-1-98 is to be used.]

For all programs except TANF, FS, OHP, REF, ERDC (unless permitted by OAR 461-145-0930(2)) and REFM, use this OAR to determine which costs to allow in determining countable self‑employment income. For FS, use this OAR to determine what level of earned income deduction to allow per OAR 461‑160‑0430.

1. Allow the necessary costs of producing self‑employment income. These costs include, but are not limited to:

1. Labor (wages paid to an employee or work contracted out).
2. Raw materials used to make a product.
3. Interest paid to purchase income‑producing property, such as equipment or capital assets.
4. Insurance premiums, taxes, assessments, and utilities paid on income‑producing property. For FS, do not allow shelter or utility costs for a self‑employment business in the filing group's home.
5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented.
6. Advertisement and business supplies;
7. Licenses, permits, legal, or professional fees;
8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not considered part of the business expense.
9. Charges for telephone service that can be verified as a necessary cost for self‑employment.
10. Meals and snacks provided by family day care providers receiving USDA meal reimbursements for children in their care (including their own). Use the actual cost of the meals if the provider can document the cost. If they cannot document the actual cost, use the following figures:
1. Breakfast‑‑$ .83;
2. Lunch‑‑$1.51;
3. Dinner‑‑$1.51;
4. Snacks‑‑$ .45.
2. Do not allow the following as costs of producing self‑employment income:
1. Business losses from previous months.
2. Payments on the principal of the purchase price of income‑producing real estate and capital assets, equipment, machinery, and other durable goods.
3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work‑related personal expenses (such as transportation, personal business, and entertainment expenses).
4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost.
5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.
6. Interest or fees on personal credit cards.
7. Personal telephone charges.
8. Additionally for ADCM, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group lives.
3. To determine the necessary self‑employment cost of items such as automobiles and real property (including utilities) used for both business and personal use:
1. For ADCM, prorate the costs of real property (including utilities) if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, such as automobiles, prorate the portion of the expense that is for business use only.
2. For GA, GAM, OSIP, OSIPM and QMB, prorate the portion of the expense that is for business use only.
3. For FS, allow costs when a separate office or shop is located on the property used as a home, unless the office or shop is part of the dwelling in which the client lives. Allow costs for other items used for both business and personal use.

Stat. Auth.: ORS 411.060 & 411.122
Stat. Implemented: ORS 411.060 & 411.122

Self-Employment; Costs (Temporary rule eff. 12-1-98 through 12-31-98)
461-145-0920

For all programs except ADC, FS, REF and REFM, use this OAR to determine which costs to allow in determining countable self-employment income. For FS, use this OAR to determine what level of earned income deduction to allow per OAR 461-160-0430. For OHP, use 50 percent of gross sales or receipts as costs to allow in determining countable self-employment income. If the total countable income is over income standards using 50 percent as costs of self- employment then do not allow the 50 percent. Instead, use this rule to determine which costs to allow in determining countable self-employment income.

1. Allow the necessary costs of producing self-employment income. These costs include, but are not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Raw materials used to make a product.

   3. Interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property. For FS and OHP, do not allow shelter or utility costs for a self-employment business in the filing group's home.

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not considered part of the business expense.

   9. Charges for telephone service that can be verified as a necessary cost for self-employment.

   10. Meals and snacks provided by family day care providers receiving USDA meal reimbursements for children in their care (including their own). Use the actual cost of the meals if the provider can document the cost. If they cannot document the actual cost, use the following figures:
       1. Breakfast -- $ .83;

       2. Lunch -- $1.51;

       3. Dinner -- $1.51;

       4. Snacks -- $ .45.

2. Do not allow the following as costs of producing self-employment income:
   1. Business losses from previous months.

   2. Payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses).

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Additionally for ADCM and OHP, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group lives.

3. To determine the necessary self-employment cost of items such as automobiles and real property (including utilities) used for both business and personal use:
   1. For ADCM and OHP, prorate the costs of real property (including utilities) if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, such as automobiles, prorate the portion of the expense that is for business use only.

   2. For ERDC, GA, GAM, OSIP, OSIPM and QMB, prorate the portion of the expense that is for business use only.

   3. For FS, allow costs when a separate office or shop is located on the property used as a home, unless the office or shop is part of the dwelling in which the client lives. Allow costs for other items used for both business and personal use.

Stat. Auth.: ORS 411.060
Stats. Implemented: ORS 411.700 & 411.816

Self-Employment; Costs
Rule: 461-145-0920

For all programs except ADC, FS, OHP, REF and REFM, use this rule to determine which costs to allow in determining countable self-employment income. For FS, use this rule to determine what level of earned income deduction to allow per rule 461-160-0430.

1. Allow the necessary costs of producing self-employment income. These costs include, but are not limited to:
   1. Labor (wages paid to an employee or work contracted out).

   2. Raw materials used to make a product.

   3. Interest paid to purchase income-producing property, such as equipment or capital assets.

   4. Insurance premiums, taxes, assessments, and utilities paid on income-producing property. For FS, do not allow shelter or utility costs for a self-employment business in the filing group's home.

   5. Service, repair, and rental of business equipment (including motor vehicles) and property that is owned, leased or rented.

   6. Advertisement and business supplies.

   7. Licenses, permits, legal, or professional fees.

   8. Transportation costs at 20 cents per mile, if the cost is part of the business expense. Commuting expenses to and from the worksite are not considered part of the business expense.

   9. Charges for telephone service that can be verified as a necessary cost for self- employment.

   10. Meals and snacks provided by family day care providers receiving USDA meal reimbursements for children in their care (including their own). Use the actual cost of the meals if the provider can document the cost. If they cannot document the actual cost, use the following figures:
       1. Breakfast -- $ .83

       2. Lunch -- $1.51

       3. Dinner -- $1.51

       4. Snacks -- $ .45

2. Do not allow the following as costs of producing self-employment income:
   1. Business losses from previous months.

   2. Payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods.

   3. Federal, state and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses (such as transportation, personal business, and entertainment expenses).

   4. Depreciation. Depreciation is a prorated lessening of value assigned to a capital asset based on its useful life expectancy and initial cost.

   5. Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.

   6. Interest or fees on personal credit cards.

   7. Personal telephone charges.

   8. Additionally for ADCM, the costs of real property used as both a home and a business, unless the real property (including utilities) used for business is separate from the dwelling in which the financial group lives.

3. To determine the necessary self-employment cost of items such as automobiles and real property (including utilities) used for both business and personal use:
   1. For ADCM, prorate the costs of real property (including utilities) if a separate office or shop is located on the property used as a home. No expense is allowed if the office or shop is part of the dwelling in which the client lives. For other items, such as automobiles, prorate the portion of the expense that is for business use only.

   2. For ERDC, GA, GAM, OSIP, OSIPM and QMB, prorate the portion of the expense that is for business use only.

   3. For FS, allow costs when a separate office or shop is located on the property used as a home, unless the office or shop is part of the dwelling in which the client lives. Allow costs for other items used for both business and personal use.