Calculating Costs
(1) Costs incurred by the Filing Group that the filing group has a legal responsibility to pay are deductible from income in accordance with the rules in this division of rules.
(2) The following costs are not deductible:
(a)A cost paid by someone outside the filing group through…#
(a) A cost paid by someone outside the filing group through a reimbursement, vendor payment, or in‑kind benefit.
(b)A cost that is paid by a person or company outside the…#
(b) A cost that is paid by a person or company outside the filing group or that is written off by a medical facility. These are referred to as third‑party payments.