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Low Income Home Energy Assistance Program Division 10 Service 415 Program 415 Chapters 05 - 65 North Dakota Department of Health and Human Services

Non-Allowable Expenses 415-25-05-27-40 (Revised 10/1/14 ML# 3407) View Archives

The worker must determine if an expense is non-allowable based on whether the expense is part of producing income. The following expenses are not allowable deductions from self-employment income:

• Expenses and net operating losses (NOL) from previous periods. • Depreciation/depletion - to allow these costs would result in exclusion for amounts that are not actual costs. • Other expenses that are not incurred as a result of self-employment income, such as: o Charitable contributions o Penalties and fines