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Finance
Table A-34-1. Total expenditures per student in fall enrollment in public elementary and secondary schools by type and object, percentage distribution of current expenditures by object, and percent change of total expenditures by type and object: School years 1989–90 through 2005–06

          Percentage distribution of current expenditures        
  Expenditures     Percent change
Type and object 1989–90 1997–98 2005–06   1989–90 1997–98 2005–06   1989–90 to 1997–98 1997–98 to 2005–06 1989–90 to 2005–06
  [In current dollars]
Total expenditures1 $5,174 $7,142 $10,615     38 49 105
Current expenditures2 4,643 6,189 9,154   100 100 100   33 48 97
Salaries 3,045 4,023 5,562   66 65 61   32 38 83
Employee benefits 775 1,042 1,789   17 17 20   34 72 131
Purchased services 383 533 881   8 9 10   39 65 130
Supplies 347 491 747   7 8 8   42 52 116
Tuition and other 93 100 175   2 2 2   8 76 89
Capital outlay 439 784 1,168     79 49 166
Interest on school debt 93 169 292     81 73 214
                       
  [In constant 2007–08 dollars3 ]
Total expenditures1 $8,627 $9,348 $11,293     8 21 31
Current expenditures2 7,741 8,101 9,739   100 100 100   5 20 26
Salaries 5,077 5,265 5,917   66 65 61   4 12 17
Employee benefits 1,292 1,364 1,904   17 17 20   6 40 47
Purchased services 639 698 937   8 9 10   9 34 47
Supplies 578 643 795   7 8 8   11 24 38
Tuition and other 154 131 187   2 2 2   -15 43 21
Capital outlay 731 1,026 1,243     40 21 70
Interest on school debt 155 221 311     42 41 100
† Not applicable.
1 Excludes “Other current expenditures,” such as community services, private school programs, adult education, and other programs not allocable to expenditures per student at public schools.
2 Includes estimated data for food services and enterprise operations for 1989–90 by object because those data were not collected for that year.
3 Expenditures are in constant 2007–08 dollars, adjusted using the Consumer Price Index (CPI). For more information about the CPI, see supplemental note 10.
NOTE: Detail may not sum to totals because of rounding. Estimates are revised from previous editions. The category total expenditures is broken down by type (current expenditures, capital outlay, and interest on debt). One component of total expenditures, current expenditures, can be broken down by both the service or commodity bought (object) as well as the activity that is supported by the service or commodity bought (function). For more information about classifications of expenditures, see supplemental note 10. For more information about the Common Core of Data (CCD), see supplemental note 3.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey,” 1989–90 through 2005–06.
 
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