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Deductions for Certain Expenses and for Depreciation.   

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For purposes of approving total transportation expense, there shall be deducted from total current expenses:

(a) Expenditures for the following items:

(1) Transportation of exceptional minors defined in Section 15243.

(2) Out-of-state, community recreation, and other transportation, i.e., other than between home and school.

(3) Transporting children within the minimum distance if their number exceeds 1/10th of the number who board a bus beyond that distance. The amount of deductions for those pupils who are in excess of such 1/10th is determined as follows:

Total transportation The number of Transportation

expense for normal = such excess X cost Per normal

children pupils pupils per year

(4) Bus rental in an amount that exceeds 1/15th of the average purchase price described in Section 15232(b).

(b) Expense of Transportation of Pupils Other than Home-to-School. This deduction is the amount of the actual expense if the actual expense can be readily identified in the district's records.

Otherwise, the deduction is the following amount: The cost per mile for the operation of all buses used to provide pupil transportation (whether for normal or exceptional pupils, as the case may be) multiplied by the number of miles traveled in providing transportation for such pupils other than between home and school.

(c) Depreciation of a school bus due to the travel listed in this subsection (c). The depreciation for each type of travel shall be determined by the following formula wherein "miles" means miles the bus traveled in the fiscal year:

Cost of bus less value of

items required by Miles for a purpose

Section 15272 to be specified in (1), (2),

deducted or (3)

_________________________ X ________________

12 Total miles under

district ownership

Travel on which depreciation is deducted is community recreation travel pursuant to Education Code Section 39835.

(Amended by Register 77, No. 39.)