106 CMR, § 365.940
Current through Register 1537, December 20, 2024
Allowable costs of producing self-employment income include, but are not limited to, the identifiable costs of: labor (wages paid to an employee or work contracted out); stock (inventory); raw materials used to make a product; seed and fertilizer for farming; payments on the principal of the purchase price of the income-producing property and capital assest, equipment, machinery and other durable goods; interest paid to purchase income producing property; insurance premiums; taxes, assessments, and utilities paid on income-producing property; advertisement; licenses and permits; service and repair of income-producing property; legal and professional fees; and business supplies.
106 CMR, § 365.940