In evaluating financial eligibility for Medicaid, both monthly income and resources must be considered. The basic rule is everything having value is an asset. 42 U.S.C. § 1396p(h)(1). This includes monthly income and resources. Income includes both earned and unearned income. 42 U.S.C. § 1396p(h)(2) incorporates by reference the definition of income found at 42 U.S. Code § 1382a. 42 U.S.C. § 1396p(h)(5) incorporates the definition of resources found at 42 U.S. Code § 1382b without regard to the exclusion described in subsection (a)(1) of that section. An asset cannot be considered income and a resource in the same month. Georgia ABD Manual section 2300-2. See also POMS SI 00810.010 – Relationship of Income to Resources. As shown in later chapters, this distinction is important when planning for eligibility.