In computing the income for self-employed households the department shall include depreciation and any net profit or loss.
In determining the income of a self-employed household member, the department shall consider that the income earned through self-employment is zero if the self-employment income calculations result in a loss
S.D. Admin. R. 67:15:01:18.01
General Authority: SDCL 28-1-50.
Law Implemented: SDCL 28-1-46.