[Code of Federal Regulations] [Title 15, Volume 1] [Revised as of January 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 15CFR22.9] [Page 207-208] TITLE 15--COMMERCE AND FOREIGN TRADE PART 22--SALARY OFFSET--Table of Contents Sec. 22.9 Standards for determining extreme financial hardship. (a)(1) An offset produces an extreme financial hardship for an employee if the offset prevents the employee from meeting the costs necessarily incurred [[Page 208]] for essential subsistence expenses of the employee and his or her spouse and dependents. (2) Ordinarily, essential subsistence expenses include only costs incurred for food, housing, clothing, transportation, and medical care. (b) In determining whether an offset would prevent the employee from meeting the essential subsistence expenses described in paragraph (a) of this section, the hearing official shall require that the employee submit a detailed financial statement showing assets, liabilities, income and expenses.