See Section F-1000, General Principles of Resources, for consideration of ownership, accessibility and other treatment aspects of resources.
See Section F-2000, Resource Exclusions – Limited and Related to Exempt Income.
See Section F-2100, Resources Exclusions – Limited, for treatment of certain resources that have a time limit on the exclusion or a dollar limit to the exclusion.
In Section F-4000, Liquid and Nonliquid Resources, the significance of distinction between liquid and nonliquid is necessary for the use of the exclusion for property essential to self-support. Liquid resources do not qualify for exclusion as property essential to self-support unless they represent necessary assets of a trade or business.