It is the policy of the DVR to treat self-employment as a potential employment outcome that is equal to other forms of competitive employment. It is subject to the same consideration of the individual’s unique strengths, resources, priorities, concerns, abilities, capabilities, interests and informed choice. In self-employment the individual owns, operates or manages a business for profit or fees. The purpose of the business must be to generate income to achieve economic self-sufficiency or to significantly augment non-wage income. Income and expenses must be reported for tax purposes.