According to the same Regulation mentioned above, small grade school students and kindergarten children may sit three (3) to a seat. As a rule, two (2) children sit per benchs. Large buses are equipped with twelve (12) rows, two (2) benches on each side of the aisle, and hence twenty-four (24) benches. So, depending on the number of small children on any given bus the capacity will be from 48 students to a maximum of 72.