32. Subsidizable pupils. "Subsidizable pupils" means all school level pupils who reside in a school administrative unit and who are educated at public expense at a public school or at a private school approved for tuition purposes.

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.__Total cost of components of essential programs and services.__"Total cost of the components of essential programs and services" means the total of the following components:

A.__The base total determined pursuant to section 15683, subsection 1;

B.__Other subsidizable costs identified in section 15681-A;

C.__Debt service costs;

D.__Adjustments determined pursuant to section 15689; and

E.__Miscellaneous costs appropriated pursuant to section 15689-A.