106 CMR 364.430
Expenses Deducted in the Month Due
Except for expenses the household elects to average, the expense is deducted in the month
it is billed or otherwise becomes due, regardless of when the household intends to pay the
expense. For example, rent which is due each month is included in the household's monthly
shelter deduction even if the household does not pay the rent each month.
A particular expense may be deducted only once. Amounts carried forward from past billing
periods are not deductible in a subsequent month even if included in the most recent billing or
actually paid by the household in the most recent billing period.