(a) Operating costs shall be reduced by the costs of services and activities which are not properly chargeable to patient care. In the event that the State Commissioner of Health determines that it is not practical to establish the costs of such services and activities, the income derived therefrom may be substituted for costs of these services and activities. Examples of activities and services covered by this provision include:

1. (1) drugs and supplies sold to other than employees for use outside the residential health care facility;
2. (2) telephone and telegraph services for which a charge is made;
3. (3) discount on purchases;
4. (4) living quarters rented to persons other than employees;
5. (5) meals provided to special nurses or patients' guests;
6. (6) operation of parking facilities for community convenience;
7. (7) lease of office and other space of concessionaires providing services not related to residential health care facility service; and
8. (8) tuitions and other payments for educational service, room and board and other services not directly related to residential health care facility service.

(b) Operating costs shall be reduced by the actual revenue received from services and activities which are provided to employees at less than cost, as a form of fringe benefit. Examples of activities and services covered by this provision include:

1. (1) drugs and supplies sold or provided to employees;
2. (2) living quarters rented or provided to employees; and
3. (3) meals sold or provided to employees.