(1) Fixed expenses shall be limited to reasonable and necessary living and mandatory expenses over which the resident or responsible person has little or no control, and which have been incurred or committed to prior to admission. These expenses may include, but are not limited to:

(a) housing expenses such as:

(i) rent payment;

(ii) lease payment;

(iii) mortgage;

(iv) property taxes;

(v) property insurance;

(vi) mortgage insurance;

(vii) heat;

(viii) electricity;

(ix) water and sewer;

(x) waste disposal;

(xi) phone; and

(xii) special improvement districts (SIDs) and rural improvement districts (RIDs) ;

(b) transportation expenses such as:

(i) vehicle payment;

(ii) vehicle lease;

(iii) vehicle insurance;

(iv) license;

(v) vehicle maintenance;

(vi) fuel; and

(vii) public transportation;

(c) medical expenses such as:

(i) actual medically related cost after subtracting insurance reimbursement; and

(ii) medical and nursing home insurance premiums;

(d) food expense;

(e) clothing;

(f) union dues;

(g) lodge dues which include life insurance;

(h) court ordered debt or payment (child support, alimony, etc.) ;

(i) taxes such as:

(i) federal;

(ii) state;

(iii) social security;

(j) mandatory retirement;

(k) voluntary retirement up to social security contribution;

(l) life insurance;

(m) burial contract committed to prior to or during the inpatient stay;

(n) child or adult day care;

(o) education; and

(p) employment expenses.