Accounts listed in the name of a Corporation, S Corporation, or Limited Liability Corporation may be excluded as an available resource as long as the applicant or participant is listed as an owner of and actively engaged in the business. For business accounts, if the applicant/participant can provide documentation proving the only deposits and withdrawals are for business purposes, the account can be excluded as an available resource. If there are deposits from any other source of income, such as SSA, child support, wages from other sources, or the funds in the business account are used for personal expenses of the applicant /participant, then they are considered an available resource.