A.__Principal and interest costs for approved major capital projects in the allocation year, including the initial local share of school construction projects that received voter approval for all or part of their funding in referendum in fiscal year 1984-85;

B.__Lease costs for school buildings when the leases, including leases under which the school administrative unit may apply the lease payments to the purchase of portable, temporary classroom space beginning January 1, 1988, have been approved by the commissioner for the year prior to the allocation year.__Beginning July 1, 1998 lease costs include costs for leasing:

(1)__Administrative space.__A school administrative unit may lease administrative space with state support until July 1, 2003. A school administrative unit engaged in a lease-purchase agreement for administrative space is eligible for state support until July 1, 2008;

(2)__Temporary interim nonadministrative space.

(a)__A school administrative unit with state- approved need for nonadministrative space may lease temporary interim space, with state support, for a maximum of 5 years.__A school administrative unit may appeal to the state board if this limitation presents an undue burden.__When making a determination on a school administrative unit's request for relief based on undue burden, the state board may consider, but are not limited to considering, the following:

(i)__Fiscal capacity;

(ii)__Enrollment demographics; and

(iii)__Unforeseen circumstances not within the control of the appealing school administrative unit.

The state board's decision is final.

(b)__A school administrative unit engaged in a lease-purchase agreement for temporary interim