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; 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 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;