Section 12-20-9 - Reasonable cost of board, lodging, or other facilities(a) The reasonable cost to the employer of furnishing an employee with board, lodging, or other facilities is the actual cost of providing the board, lodging, or other facilities and shall not include a profit to the employer or to any affiliated person.(b) The cost of operation and maintenance, the rate of depreciation, and the depreciated amount of capital invested by the employer shall be calculated in accordance with generally accepted accounting principles. The term "depreciation" shall include obsolescence.(c) The cost of furnishing facilities which are primarily for the benefit or convenience of the employer shall not be included as wages. These facilities may include, but are not limited to: (1) Tools of the trade and other materials and services incidental to carrying on the employer's business; and(2) Uniforms and their laundering, where the nature of the business requires the employee to wear a uniform.[Eff. OCT. 2, 1981] (Auth: HRS § 387-11) (Imp: HRS §§ 387-1 to 387-3)