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of expenses can be used as both a shelter cost and a self-employment cost. The allowable costs of doing business are exclusively for the rental space not for common living area or items used in common. SALE OF A RESOURCE: When income from the sale of a personal resource is received in installment payments, the payments minus cost of doing business are countable income. If the installment contract cannot be readily liquidated (e.g., language states that it cannot be sold to a bank or other financial institution), it is inaccessible and excluded. If proceeds from the sale of a personal resource are received in ONE payment, the payment is not income but a resource in the month received. Sale of self-employment resource (SNAP 503-1 Self Employment). SAVINGS OFFER SUCCESS (SOS): Savings Offer Success (SOS) payments by Rural Inc. (ROI) are privately financed payments to households for a down payment on a house, start-up costs of a self- employment business, or tuition costs for post-secondary education. For every $1 the individual deposits, ROI will deposit $3 in matching funds. Matching awards are made from funds not owed to the household and are excluded as income. Payments from the accounts are vendor payments to a third party on behalf of a household and are excluded as income. SEVERANCE PAY: When severance pay is received after employment termination in two or more payments, it is countable unearned income. If paid in a non-recurring lump sum, it is excluded. SICK LEAVE/ VACATION PAY: Sick leave or vacation pay received while still employed is countable earned income (SNAP 502-1 Earned Income). Vacation pay received after employment termination is considered severance pay. Sick leave pay that is received in two or more payments after employment termination is countable unearned income. If paid in a nonrecurring lump sum, it is excluded. SPINA BIFIDA (Children with): Payments to children of Vietnam veterans for disabilities resulting from spina bifida are excluded.