Instruction Expenditure Expenditures related to activities dealing with the teaching of pupils or the interaction between teachers and pupils. Teaching may be provided for pupils in a school classroom or in another location such as a home or hospital and may include other learning activities. It may also be provided through some other approved medium such as television, radio, telephone, or correspondence. Included here are the activities of aides or assistants of any type (clerks, graders, teaching machines, etc.) which assist in the instruction process. (Excluding Capital Outlay expenditures reported separately.)