Instructional expenditure per pupil is instructional expenditures divided by the nine-month average daily attendance. “Instruction” includes 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 form of communication, such as television, radio, telephone, or correspondence. Included here are the activities of aides or assistants of any type (clerks, graders, teaching machines, etc.), who assist in the instruction process. (Capital Outlay expenditures, which are reported separately, are excluded.)