Academic instruction of grades pre-k through 12th, the development of an academic program to encourage the learning, growth, and development of students

Academic instruction grades pre-k through 12th expenses of the instructional program for the academic school year which include those activities that directly related to learning, growth, and development of students auxiliary service expenses of a non-academic nature or peripheral to the academic year that are provided to the students such as bus service, summer school, lunch program, and the bookstore student activities - expenses for activities that are not part of the instructional program, such as athletic events, yearbook and commencement operations and maintenance of grounds and buildings - expenses of operating, maintaining, and repairing the school's grounds and facilities, including depreciation of buildings and equipment and interest on related notes