67:15:01:18.01Income to be

included -- Self-employed households. 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

Source: 12 SDR 73, effective November 4, 1985; 13 SDR 64, effective December 4, 1986; 31 SDR 192, effective June 8, 2005.