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expenses are allowable and the services are provided to the applicant or beneficiary. 2. Medically necessary – The expense must be medically necessary. A necessary medical expense is an expense rendered for any of these situations: a. In response to a life-threatening condition or pain; b. Treat an injury, illness or infection; c. Achieve a level of physical or mental function consistent with prevailing community standards for the diagnosis or condition; d. Provide care for a mother and child through the maternity period; e. Prevent the onset of a serious disease or illness; f. To treat a condition that could result in physical or behavioral health impairment; or g. When such services are provided or ordered by a licensed health care professional or provider they are presumed to be medically necessary. In instances when such services are provided by some other person or entity, documentation of medical necessity may be required. 3. Single use – The total amount of a health expense may not be used more than once to meet an eligibility or spenddown requirement. However, if only a portion of a health expense is used to meet the spenddown requirement in a budget period, the portion of the allowable expense that remains is a current liability and may be applied toward a spenddown requirement in a future budget period. 4. Retroactive coverage – Allowable expenses incurred in the three (3) months prior to the date of application may be used to grant Medicaid MN coverage if all other eligibility criteria were met during the retroactive period. If not used to seek eligibility for this period, expenses incurred that are not used for this purpose may be applied in accordance with § 2.6.1(B) of this Part below. 5. Deduction timeframes – Health costs may qualify as allowable expenses when incurred: a. During the current budget period, whether paid or unpaid; b. Before the current budget period and paid in the current period;