For the purposes of computing the tax as provided in this article, the following definitions apply:
(a) "Schools or classes" are those categories of instruction identified in the Education Code as: regular day classes, remedial classes in special physical education classes, other remedial classes, individual instruction, and special day classes.
(b) The "average daily attendance" is the estimated average daily attendance of pupils in the appropriate schools during the fiscal year taxes are levied and consistent with that used for computing the foundation program for apportionments from the State School Fund.
(c) The "total assessed valuation" of the districts is the sum of the assessed valuations of each district as modified in computing equalization aid allowances from the State School Fund.
(d) The "cost of the education" is the current expense of education as defined in the California School Accounting Manual, less any expenditures for the rental of property.
(e) "Capital outlay" includes expenditures for sites, improvement of sites, buildings, and equipment, as defined in the California School Accounting Manual.