(b) Subject to the regulations of the commissioner, operating costs shall include that part of rental costs paid to those community mental health, developmental disabilities, alcoholism, or substance abuse services companies, which represents interest accrued after January first, nineteen hundred eighty-one and is paid on obligations incurred by such companies, organized pursuant to article seventy-five of this chapter and which participated in mortgage financing in accordance with chapter one thousand thirty-four of the laws of nineteen hundred sixty-nine, (ii) rentals paid to the facilities development corporation, (iii) salaries of or per diem compensation to board members, (iv) costs for which state aid or reimbursement is claimed under provisions of law other than this article.

(c) Operating costs may include interest incurred on any obligation which is necessarily related to the efficient and economic delivery of approved services to persons with alcoholism, substance abuse addiction, mental illness or developmental disabilities, subject to the commissioner's certification of the reasonableness of the interest expense. Interest as authorized by this subdivision shall only include reasonable and competitive rates of interest incurred in accordance with regulations promulgated by the commissioner.

(d) Subject to the regulations of the commissioner, operating costs shall include rent incurred, or depreciation and interest expenditures incurred, in connection with the design, construction, acquisition, reconstruction, rehabilitation or improvement of a local facility; provided that where the rent, financing or refinancing of the design, construction, acquisition, reconstruction, rehabilitation or improvement of a local facility is through the facilities development corporation, operating costs shall include the debt service to be paid to amortize obligations, including principal and interest, issued by the New York state medical care facilities finance agency to finance or refinance the capital costs of such facilities. 10. "net operating costs" means operating costs from which have been deducted the following:

(a) revenues for operating costs received from other state agencies or another local government pursuant to an agreement to purchase local services.

(b) other income realized in the operation of a specified program, except for income realized by a voluntary not-for-profit agency from industrial contracts entered into pursuant to its operation of a sheltered workshop from which have been deducted the expenses of such workshop incurred in producing such income and which are claimed for state aid.

(c) federal aid received for operating costs.

(d) fees received from patients or on their behalf from private and public health insurance and medical aid programs. 11. "voluntary agency" means a corporation organized or existing pursuant to the not-for-profit corporation law for the purpose of providing local services. 12. "local services plan" means the plan of local services which is submitted by a local governmental unit and approved by the commissioner pursuant to section 41.18 of this article. 13. "community support services" means clinical, social, rehabilitative and other mental health services, programs and related administrative activities designed to enhance the community living skills and prevent the unnecessary hospitalization of the seriously impaired, chronically mentally ill population, who are eligible to receive services pursuant to section 41.47 of this article.