32. Subsidizable pupils. "Subsidizable pupils" means all school level pupils who reside in a school administrative unit and who are educated at public expense.

32-A.__Total allocation. "Total allocation" means the total of the operating allocation as described in section 15683 and the debt service allocation as described in section 15683-A.

Nonsubsidizable costs are not considered in the calculation of the total allocation.__"Nonsubsidizable costs" includes the following:

A.__Community service costs;

B.__Major capital costs;

C.__Expenditures from all federal revenue sources, except for amounts received under United States Public Law 81-874;

D.__Transportation costs not associated with transporting students from home to school and back home each day; and

E.__Costs payable to the Maine State Retirement System under Title 5, section 17154, subsections 10 and 11.

32-B.__Transportation operating costs.__"Transportation operating costs" means all costs incurred in the transportation of pupils in kindergarten to grade 12, including lease costs for bus garage and maintenance facilities and lease-purchase costs that the school administrative unit may apply to the purchase of bus garage and maintenance facilities, when the leases and lease- purchase agreements have been approved by the commissioner, but excluding the costs of bus purchases and excluding all costs not associated with transporting students from home to school and back home each day.__The amount includable for determining the subsidy for a school administrative unit for lease-purchase of bus garage and maintenance facilities may not exceed the amount for the lease of a comparable facility.

32-C.__Vocational education costs. "Vocational education costs" for subsidy purposes means all costs incurred by the vocational regions, centers or satellites in providing approved