- a) expenses resulting from transactions with related parties or parent organizations that are greater than the going market cost of the transactions to the Homemaker Service Provider;
- b) non-straightline depreciation;
- c) bad debts;
- d) special benefits to owners, including owner and key-man life insurance;
- e) compensation to non-working owners and officers;
- f) discounts, rebates, allowances and charity grants offered by the Homemaker Service Provider;
- g) entertainment expenses;
- h) fundraising;
- i) legal fees for litigation with governmental agencies;
- j) awards, grants and gifts to individuals;
- k) fines and penalties;
- l) contingency funds;
- m) losses on other grants and contracts; and
- n) health coverage costs as described under Section 686.250(e)(2).
The following Homemaker Service Provider expenses shall not be considered by HSP:
(Source: Amended at 38 Ill. Reg. 11519, effective May 15, 2014)