Amount for full day junior kindergarten and kindergarten accommodation
 57. (1) Subject to subsection (2), the amount for the board for the fiscal year for full day junior kindergarten and kindergarten accommodation is determined as follows: 1. Take the total of the following amounts: A. The amount determined under paragraph 10 of subsection 54.1 (1) of the 2009-2010 grant regulation. B. The amount determined under paragraph 13 of subsection 53.1 (1) of the 2010-2011 grant regulation. C. The amount determined under paragraph 19 of subsection 56 (1) of the 2011-2012 grant regulation. 2. Subtract the amount determined under paragraph 1 from the amount set out in Column 2 of Table 26 opposite the name of the board. 3. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2013, for the acquisition of temporary accommodations needed for the provision of full day junior kindergarten and kindergarten, but not including the costs determined under paragraph 15. 4. Determine the total construction costs incurred by the board in the fiscal year, and reported by August 31, 2013, for full day junior kindergarten and kindergarten accommodation. 5. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2013, for the acquisition of furniture or equipment described in subsection (3) needed for full day junior kindergarten and kindergarten accommodation. 6. Total the amounts determined under paragraphs 3, 4 and 5. 7. Take the lesser of the amounts determined under paragraphs 2 and 6. 8. Subtract the amount determined under paragraph 7 from the amount determined under paragraph 2. 9. Multiply the amount set out in Column 2 of Table 26 opposite the name of the board by 0.05. 10. Multiply the amount determined under paragraph 9 by 0.5. 11. Take the lesser of the amounts determined under paragraphs 8 and 9. 12. Take the lesser of the amounts determined under paragraphs 10 and 11. 13. Take the lesser of the amount determined under paragraph 11 and $50,000. 14. Take the greater of the amounts determined under paragraphs 12 and 13. 15. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2013, for the relocation or installation of temporary accommodations needed for the provision of full day junior kindergarten and kindergarten that were owned by the board on August 31, 2011. 16. Determine the total costs incurred by the board in the fiscal year, and reported by August 31, 2013, for operating leases for temporary accommodations needed for the provision of full day junior kindergarten and kindergarten. 17. Total the amounts determined under paragraphs 15 and 16. 18. Take the lesser of the amounts determined under paragraphs 14 and 17. 19. Total the amounts determined under paragraphs 7 and 18.  O. Reg. 136/12, s. 57 (1). (2) The amount for full day junior kindergarten and kindergarten accommodation shall be determined under subsection (1) only in respect of full day junior kindergartens and kindergartens that the board is required to operate in the 2012-2013 school year and subsequent years by Ontario Regulation 224/10 (Full Day Junior Kindergarten and Kindergarten).  O. Reg. 136/12, s. 57 (2). (3) The furniture and equipment referred to in paragraph 5 of subsection (1) are any furniture or equipment 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 2012, which is available as described in subsection 3 (1).  O. Reg. 136/12, s. 57 (3).