010.01(B)(i)(4) DISREGARDS FOR SELF-EMPLOYMENT.

Operating expenses related to producing the goods or services, and without which the goods or services could not be produced, are deducted from gross income. Operating expenses may include: (a) Cost of goods sold; (b) Advertising; (c) Bad debts from sales or services; (d) Bank service charges; (e) Car and truck expenses; (f) Commission; (g) Employee benefit programs; (h) Freight or shipping costs; (i) Insurance; (j) Interest on business indebtedness; (k) Laundry and cleaning; (l) Legal and professional services; (m) Office supplies and postage; (n) Rent on business property; (o) Repairs and maintenance; (p) Supplies; (q) Utilities and telephone; (r) Wages; and (s) Transportation other than to and from work and child care.