If an individual sells, exchanges, or replaces a resource, what he/she receives in
return is not income. It is a different form of resource. This includes assets which
have never been subject to resources counting because the owner sold, exchanged, or
replaced them in the same month in which he/ she received them.
SI 00830.510 contains instructions on the income/resources treatment of proceeds received for
timber, gravel, and other natural resources.