### Question
How is the "current expenditures" defined?


### Answer
The term **current expenditures** is defined in *20 U.S.C. § 7713* as follows -

> expenditures for free public education, including expenditures for administration, instruction, attendance and health services, pupil transportation services, operation and maintenance of plant, fixed charges, and net expenditures to cover deficits for food services and student body activities, but does not include expenditures for community services, capital outlay, and debt service, or any expenditures made from funds awarded under part A of subchapter I. The determination of whether an expenditure for the replacement of equipment is considered a current expenditure or a capital outlay shall be determined in accordance with generally accepted accounting principles as determined by the State

#### Citation:
  - *20 U.S.C. § 7713*
  - Heading: **CHAPTER 70-STRENGTHENING AND IMPROVEMENT OF ELEMENTARY AND SECONDARY SCHOOLS > SUBCHAPTER VII-IMPACT AID**

