A. Operating costs total allocation, as described in section 15683;

B. Program costs allocation, as described in section 15608, subsection 2;

C. Allocations for debt service costs, as defined in section 15603, subsection 8; and

D. Allocations for all adjustments and miscellaneous costs authorized pursuant to sections 15612 and 15613.

31-A.__State subsidy. "State subsidy" means the total of the state contribution determined under section 15688, subsection 3, paragraph B and any applicable adjustment under section 15689.

31-B.__Subsidizable costs.__"Subsidizable costs" includes the costs described in paragraphs A to C and used to calculate the total allocation amount:

A.__The total operating allocation under section 15683;

B.__Debt service cost, including the following:

(1)__Principal and interest on approved school construction costs as described in subsection 2-A, paragraph A; excluding payments made with funds from state and local government accounts established under the federal Internal Revenue Code and regulations for disposition of excess, unneeded proceeds of bonds issued for a school project;

(2)__Approved lease and lease purchase costs as described in subsection 2-A, paragraphs B and D; and

(3)__Insured value factor costs as described in section 5806, subsection 2; and

C.__Adjustments and miscellaneous costs under sections 15689 and 15689-A including special education tuition and board, excluding medical costs.__For purposes of this paragraph, "special education tuition and board" means:

(1)__Tuition and board for pupils placed directly by the State in accordance with rules adopted or amended by the commissioner; and