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HUD Occupancy Handbook. 5-2 Exhibit 5-1, Income Inclusions and Exclusions, provides a list of Figure 5-2 summarizes whose income is counted. Exhibit 5-2: Assets Author US Department of NEW HUD Handbook-1 394 NEW HUD Handbook-1 395 NEW HUD Handbook-1 396 NEW HUD Handbook-1 397 NEW HUD HUD Handbook 4350.3 - Chapter 5 including exhibits for Chapter 5 Exhibit 5-2 5: Retirement accounts are included as assets. If the individual is making5-2. HUD Occupancy Handbook. Chapter 5: Determining Income & Calculating Rent Exhibit 5-1, Income Inclusions and Exclusions, provides the complete. HUD Occupancy Handbook. 6/07. Exhibit 5-2. 4350.3 REV-1. Exhibit 5-2: Assets. NOTE: There is no asset limitation for participation in HUD assisted-housing