For high schools, the average class size is based on average class sizes for the second and fifth periods for the whole school. Teachers include all school personnel categorized by the district as classroom teachers. Salaries and counts of staff are summed across a district based on the percentage of time that each individual is employed as an administrator or teacher. These averages allow for comparisons among districts. They may or may not reflect the actual paid salaries for the district.
Instruction has a very narrow and restrictive definition.
All the above are divided by the 9-month Average Daily Attendance to derive the per pupil figures.