.422 Cost of Doing Business

After determining the income received from the boarders, the CWD shall exclude that portion of the boarder payment which is a cost of doing business. The cost of doing business shall be equal to any of the following procedures provided that the amount allowed as a cost of doing business shall not exceed the payment the household receives from the boarder for lodging and meals. Payments for meals only (see Section 63-402.311) shall be income to the extent the payment exceeds the actual cost. (a) An amount which equals the maximum food stamp allotment for the appropriate number of boarders, as specified in Handbook Section 63-1101; or (b) The actual documented cost of providing lodging and meals, if the actual cost exceeds the maximum food stamp allotment for the appropriate number of boarders, as specified in the Handbook Section 63-1101. If actual costs are used, only separate and identifiable costs of providing lodging and meals to boarders shall be excluded. FOOD STAMP REGULATIONS (Continued)