003.03(C)(iv) SHELTER COSTS.

The household must verify shelter costs that it claims as an expense if allowing the expense could potentially result in a deduction. Shelter expenses are allowed in the month the expense is billed, regardless of when the household intends to pay the expense. When a household occupies a residence that has a monthly rent structure and the rent has been paid in advance, the monthly amount of rent is taken into consideration each month when the shelter deduction is determined without regard to when it is actually paid. Expenses which are billed less often than monthly such as taxes or insurance may be prorated forward over the period between billings.