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alaska heating assistance programs policy manual - DPAweb ...

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• Service, maintenance, and repair of business property and<br />

equipment.<br />

• Rental of business property and equipment.<br />

• Business supplies.<br />

• Advertisement.<br />

• Licenses and permit fees.<br />

• Legal and professional fees, such as fees paid to lawyers and<br />

accountants.<br />

• Business travel, including mileage and costs incurred by selfemployed<br />

individuals to travel outside their community to work,<br />

sell goods or services, purchase business equipment, and seek<br />

repair of business equipment. Travel must be directly related to<br />

the business. Transportation to and from work is not an<br />

allowable cost of doing business.<br />

• Purchase of non-durable items.<br />

• Vehicle expenses.<br />

For self-employment reasons, allowable business-related<br />

expenses include gas, oil, registration and licensing fees,<br />

insurance, interest and principal payments on vehicle loans,<br />

necessary service and repairs, and replacement of worn items<br />

(such as tires). Do not allow vehicle depreciation as a business<br />

expense.<br />

2. Expenses Not Allowed as Costs of Doing Business<br />

Expenses not allowed as costs of doing business are:<br />

• Depreciation and amortization.<br />

• Net losses from previous periods.<br />

• Federal, state and local income taxes.<br />

• Monies set aside for retirement purposes except when paid for<br />

an employee who is not a member of the <strong>heating</strong> <strong>assistance</strong><br />

household.<br />

10/3/2013 9:24 AM Page 67

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