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season or during part of a year. Examples of seasonal self- employment income include, but are not limited to persons such as: fishermen; deck hands; trappers; snow plow operators; or lawn service providers.

d. Gross Self-Employment Income Gross self-employment income is the total amount of money the trade or business produces determined by totaling the gross business receipts (income), including tips, for the business enterprise.

e. Adjusted Gross Self-EmploymentIncome The adjusted gross self-employment income is the gross income less allowable costs of doing business. If the family indicates there are no expenses for their business, no deduction is given.

To determine adjusted gross self-employment income, subtract the total amount of allowable business costs, or zero (0) if the family indicates there are no expenses, from the gross self- employment income. The remainder is the countable adjusted gross self-employment income, also known as revenue. Allowable business costs are deducted from the income received even if those costs are incurred while the individual is not actually working, or are received in a month in which there is no prorated income. For example: January boat storage fees and engine repair bills are allowed as business costs even if the boat (individual) only produces income in June.

When a self-employed individual receives income less often than monthly, the allowable business costs are calculated prospectively on a calendar-year basis. The annual anticipated total of business costs is subtracted from the anticipated annual gross income from self-employment and then prorated. See section 4080-2 J. Calculating Self-Employment Income. The business must generate a profit and net income that when converted to an hourly rate, based on the number of hours worked, or for full-time work based on a forty (40) hour work week is at least the minimum wage to be considered an eligible activity. This would apply to all subsequent applications in which the family is engaged in a self- employment activity. f. Durable Goods Durable goods are items of value purchased for use in the self-