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406 (07/2026) Chapter 2:Eligibility • Section 5: Financial eligibility (7) Employee benefit programs. (8) Insurance, other than health. (9) Mortgage interest. (10) Legal and professional services. (11) Office expenses. (12) Pension and profit-sharing plans. (13) Rent or lease of vehicles, machinery, equipment, and other business property. (14) Repairs and maintenance. (15) Supplies. (16) Taxes and licenses. (17) Travel, meals, and entertainment. (18) Utilities. (19) Wages, less employment credits. (20) Meals and snacks provided by family day care providers for children in their care, except the provider’s own children. The actual cost of the meals is used if the provider is able to document the cost. If the provider is unable to document the actual cost, the USDA meal reimbursement rates are used. (21) Materials purchased for resale, such as cosmetic products. (22) For newspaper carriers, the cost of newspapers, bags, and rubber bands. (C) In all programs except the OSIP, OSIPM, and QMB programs, the following costs are not excluded from gross sales and receipts: (1) Business losses from previous months. (2) Except in the SNAP program, payments on the principal of the purchase price of income-producing real estate and capital assets, equipment, machinery, and other durable goods. (3) Federal, state, and local income taxes, draws or salaries paid to any financial group member, money set aside for personal retirement, and other work-related personal expenses, such as transportation, personal business, and entertainment expenses. (4) Depreciation. For purposes of this section, “depreciation” means a prorated lessening of value assigned to a capital asset (see OAR 461-001-0000) based on its useful life expectancy and initial cost. (5) Costs related to traveling to another area to seek business when there is no reasonable possibility of deriving income from the trip.