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.

21-B.__Portable, temporary classroom space.__"Portable, temporary classroom space" means one or more mobile or modular buildings that are at least partially constructed off site and that are designed to be moved to other sites with a minimum of disassembly and reassembly.

22. Per-pupil guarantee. "Per-pupil guarantee" 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.

22-A.__Predicted per-pupil transportation costs.__"Predicted per-pupil transportation costs" means the predicted transportation costs for a school administrative unit based on the number of resident pupils, the number of miles of Class 1 to Class 5 roads in the school administrative unit and approved adjustments.__Approved adjustments include a per mile rate equal to the state average gross transportation operating costs per mile driven for transportation associated with out-of-district special education programs, up to 2 round trips per day for vocational education programs, and adjustments for expenditures for ferry services within a school administrative unit, transportation of homeless children in accordance with section 5205 and transportation costs of island school administrative units.