6. Elementary grades. "Elementary grades" means kindergarten to grade 8 and includes children enrolled in early kindergarten programs and 4-year-old children enrolled in a 2-year childhood education program prior to grade one.

7. Elementary school level. "Elementary school level" means the grades from kindergarten to grade 5 and includes early kindergarten programs and 2-year childhood education programs enrolling 4-year-old children prior to grade one.

7-A.__EPS per-pupil rate.__"EPS per-pupil rate" means the total amount of funds that is made available for each subsidizable pupil representing the following cost components:

A.__Salary and benefit costs for school level teaching staff;

B.__Salary and benefit costs for other identified school level staff;

C.__Designated costs for substitute teachers; and

D.__Identified nonstaffing costs.

8. Essential programs and services. "Essential programs and services" means those educational resources that are identified in this chapter that enable all students to meet the standards in the 8 content standard subject areas of the system of learning results established in chapter 222.

9. Essential programs and services transition percentage. "Essential programs and services transition percentage" means the full estimated cost for all essential programs and services for that fiscal year that will be funded by a state contribution or by a required local contribution.

9-A.__Gifted and talented costs.__"Gifted and talented costs" means the cost of programs for gifted and talented students that have been approved by the commissioner.

10. Grade 9 to 12 portion. "Grade 9 to 12 portion" means those pupils in the secondary grades or high school level.

11. Guidance staff. "Guidance staff" means full-time equivalent public guidance counselors, directors of guidance or school social workers, as documented in the department's database.