010.01(B)(i)(5)(a) OPERATING EXPENSES NOT ALLOWED.

The following expenses are not allowed as operating expenses: (i) Depreciation; (ii) Personal business expenses such as subscriptions, dues to professional organizations and unions, training courses; (iii) Personal transportation; (iv) Purchase of capital equipment; (v) Payments on the principal of loans; and (vi) Business-related entertainment expenses. 010.01(B)(i)(5)(b) 1040 TAX DOCUMENT VERIFICATION. If the 1040 tax document is used to verify income, do not allow depreciation as a cost of operation and do not count capital gains and other gains from lines 13, 14, and 15 of Form 1040 as income.