Identifying line and program budget items. Plainfield School System uses both line and program budgeting in planning and managing its activities. Below is a list of cost categories used by the school system. Some of the items are from the program budget and some are from the line budget.

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a. Depreciation, equipment b. Administrative salaries d. Utilities g. Teacher salaries j. School bus costs m. Heating e. School supplies h. Primary education k. Student enrichment n. Driver training c. Textbooks f. Athletic programs i. Secondary education 1. Adult education