hordruma/ontario_laws_and_regs huggingface dataset:
Required spending, minor tangible capital assets
 74. (1) It is a condition of the payment of a grant to a board under this Regulation that the board use the amount determined as follows to pay for assets described in subsection (2) before the board uses that amount for any other purpose: 1. Take the total of the grant allocations, except for the interest on capital debt allocation, the school renewal allocation and the pupil accommodation allocation. 2. Add the amount of the board’s adjustment for declining enrolment for the current fiscal year. 3. Subtract the employer bargaining agency fees amount (part of the administration and governance allocation). 4. Multiply the amount determined under paragraph 3 by 0.025. (2) The assets referred to in subsection (1) are any vehicles, furniture, equipment, computer hardware and computer software that the board would be required to capitalize under the terms of the document entitled “District School Board and School Authority Tangible Capital Assets: Provincial Accounting Policies and Implementation Guide”, revised April 2023.