The table below describes the column headings in each spreadsheet. STAR revenues only appear beginning with the 1998-1999 school year.
| COLUMN ID | HEADING | MEANING* |
| A | DISTRICT | SCHOOL DISTRICT BEDS (Basic Education Data System) CODE |
| B&C | NAME | SCHOOL DISTRICT NAME |
| D | YEAR | SCHOOL YEAR (for September) |
| E | UFB | UNRESERVED FUND BALANCE |
| F | ST REV | STATE AID REVENUE |
| G | STAR | STAR REVENUE |
| H | TOT STATE | TOTAL STATE REVENUE (COLUMNS F+G) |
| I | LREV | LOCAL REVENUE |
| J | FREV | FEDERAL REVENUE |
| K | TOT REV | TOTAL REVENUE (Sum of State, Local and Federal revenues) |
| L | C.ADM | CENTRAL ADMINISTRATION |
| M | BDED | BOARD OF EDUCATION |
| N | TSAL | TEACHER SALARIES |
| O | PPS | PUPIL PERSONNEL SERVICES INSTRUCTIONAL SALARIES |
| P | CDS | CURRICULUM DEVELOPMENT AND SUPPORT INSTRUCTIONAL SALARIES |
| Q | BOC | BOCES INSTRUCTIONAL EXPENDITURES |
| R | TUI 1 | TUITION PAID TO OTHER DISTRICTS (EXCLUDING SPECIAL ACT DISTRICTS) |
| S | TUI 2 | TUITION NOT INCLUDED IN TUITION 1 |
| T | OIS | OTHER INSTRUCTIONAL SALARIES |
| U | OIE | OTHER INSTRUCTIONAL EXPENSES |
| V | CSER | COMMUNITY SERVICE |
| W | OPMT | OPERATIONS AND MAINTAINANCE |
| X | TCHR | TEACHER RETIREMENT |
| Y | HEAL | HEALTH |
| Z | OEB | OTHER EMPLOYEE BENEFITS |
| AA | OUND | OTHER UNDISTRIBUTED |
| AB | OTHER | OTHER |
| AC | SUB | SUBTOTAL (TOTAL EXPENSES MINUS DEBT SERVICE EXPENDITURES (PRINCIPAL & INTEREST) AND TRANSPORTATION) |
| AD | TRANS | TRANSPORTATION |
| AE | DSP | DEBT SERVICE-PRINCIPLE |
| AF | DSI | DEBT SERVICE-INTEREST |
| AG | TOTAL EXP | TOTAL EXPENDITURE |
| AH | DCAADM | DUPLICATED COMBINED ADJUSTED AVERAGE DAILY MEMBERSHIP |
| AI | REV/PUPIL | REVENUE PER PUPIL |
| AJ | EXP/PUPIL | EXPENDITURE PER PUPIL |
| AK | AV/TWPU | ACTUAL VALUE PER TOTAL WEALTH PUPIL UNIT (PROPERTY WEALTH PER PUPIL) |
| AL | INC/TWPU | INCOME PER TOTAL WEALTH PUPIL UNIT |
| AM | CWR | COMBINED WEALTH RATIO |
| AN | IE1/TOTAL | IE 1 (INSTRUCTIONAL EXPENDITURES EXCLUDING FRINGE BENEFITS) AS PERCENT OF TOTAL EXPENDITURES. EXPRESSED AS A DECIMAL |
| AO | INS FB% of Tot Exp | PERCENT THAT FRINGE (EMPLOYEE) BENEFITS FOR THE INSTRUCTIONAL PROGRAM ARE OF TOTAL EXPENDITURES |
| AP | IE2 % | INSTRUCTIONAL EXPENDITURES (INCLUDING FRINGE BENEFITS) AS A PERCENT OF TOTAL EXPENDITURES. EXPRESSED AS A DECIMAL |
| AQ | IE3/ADJ EXP | INSTRUCTIONAL EXPENSE AS A PERCENT OF ADJUSTED TOTAL EXPENSE. EXPRESSED AS A DECIMAL |
| AR | LOC EFF Rate | LOCAL REVENUE EFFORT RATE (LOCAL REVENUES DIVIDED BY PROPERTY VALUE) |
* For complete definitions of these items, see the Appendix