Food and plant costs

Food and plant costs include only those costs identified in this section. 1. The cost of consumable food products and dietary supplements. 2. The cost of heating and cooling, electricity, water, sewer and garbage, and cable television. 3. Repairs and maintenance contracts and purchased services. 4. Supplies necessary for repairs and maintenance of the facility, including hardware, building materials and tools, other maintenance-related supplies, and noncapitalized equipment not included elsewhere. 5. Allowable bad debt expense in the report year in which it was determined to be uncollectible with no likelihood of future recovery. The allowable bad debt expense may not exceed three hundred sixty-five days per individual.