(a)

1. (1) Interest income on unrestricted funds will reduce interest expense on all short-term debt not to exceed interest expense.
2. (2) Short-term debt will be defined as debt having a term of forty-eight (48) months or less.

(d) The cost of the following items should be eliminated. In lieu of determining and eliminating costs, the related income may be used to offset costs:

1. (1) Income from laundry and linen service;
2. (2) Income from employee and guest meals;
3. (3) Income from the sale of drugs to other than residents;
4. (4) Income from the sale of medical and surgical supplies to other than residents;
5. (5) Income from the sale of medical records and abstracts;
6. (6) Income from space rented to employees and others;
7. (7) Payment received from specialists; and
8. (8) Payments received from recipients for items not medically necessary to the recipient, i.e., tobacco, soft drinks, personal items, etc.