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

(2)__Special education tuition and other tuition for institutional residents of state-operated institutions attending programs in school administrative units or private schools in accordance with rules adopted or amended by the commissioner.

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.