20 CFR §416.1216

1. (a)Household goods.
   1. (1)We do not count household goods as a resource to an individual (and spouse, if any) if they are:
      1. (i)Items of personal property, found in or near the home, that are used on a regular basis; or
      2. (ii)Items needed by the householder for maintenance, use and occupancy of the premises as a home.
   2. (2)Such items include but are not limited to: Furniture, appliances, electronic equipment such as personal computers and television sets, carpets, cooking and eating utensils, and dishes.
2. (b)Personal effects.
   1. (1)We do not count personal effects as resources to an individual (and spouse, if any) if they are:
      1. (i)Items of personal property ordinarily worn or carried by the individual; or
      2. (ii)Articles otherwise having an intimate relation to the individual.
   2. (2)Such items include but are not limited to: Personal jewelry including wedding and engagement rings, personal care items, prosthetic devices, and educational or recreational items such as books or musical instruments. We also do not count as resources items of cultural or religious significance to an individual and items required because of an individual's impairment. However, we do count items that were acquired or are held for their value or as an investment because we do not consider these to be personal effects. Such items can include but are not limited to: Gems, jewelry that is not worn or held for family significance, or collectibles. Such items will be subject to the limits in § 416.1205.