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BUDGET MONTH—The month that the financial and non-financial criteria of the unit are used to determine eligibility. Using prospective budgeting, the budget month is the same as the benefit month. BUDGETING—Calculating the assistance unit’s eligibility for the benefit month. BURIAL FUNDS—Burial contract, burial trust, life insurance or other burial agreements (whether irrevocable, revocable, rescindable or non-rescindable) or any other separately identifiable funds that are clearly designated for burial expenses. BURIAL SPACES—Conventional grave sites, crypts, mausoleums, urns, and other repositories which are customarily and traditionally used for the remains of deceased persons. BUSINESS EXPENSES—Costs directly related to the production of income. C CA—Conditional Assistance CD—Certificate of Deposit CE – Community Engagement Activity - A “Community engagement activity” is an activity listed in ARM 37.84.118 that counts toward the community engagement requirement in ARM 37.84.116. CFR—Code of Federal Regulations CFS-- Child and Family Services CHIMES EA—Combined Healthcare Information and Montana Eligibility System- Enterprise Architecture. CMS—Centers for Medicare and Medicaid Services. CMS is the federal agency responsible for the administration of the Medicaid and Medicare programs. CMV—Current Market Value COBRA—Consolidated Omnibus Budget Reconciliation Act COLA—Cost of Living Adjustment CS—Community Spouse CSE - Child Support Enforcement CSED--Child Support Enforcement Division CSC—Client Service Coordinator CSIMA—Community Spouse Income Maintenance Allowance CSRMA—Community Spouse Resource Maintenance Allowance CWS - Child Welfare Services CALENDAR YEAR—January 1 through December 31. CAPITAL GAINS—Increased in property value between the time purchased and the time sold; represents a financial gain to the owner. CAPITAL LOSS—Decreases in property value between the time purchased and the time sold. CARE AND CONTROL--The physical care, guidance or maintenance of a child or children provided by a responsible parent or caretaker relative. CAREGIVER - a parent, guardian, relative, or family caregiver (as defined in section 2 of the RAISE Family Caregivers Act, P.L. 115-119) of a dependent child who is 13 years of age and under or of a disabled individual