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The budget expenditures for the Brascan School District primarily represent instructional expenditures because these costs are directly associated with the core educational activities and services provided to students. Instructional expenditures include expenses such as teacher salaries, educational materials, classroom supplies, and other resources necessary for delivering instruction. This focus on instructional quality and support is critical for ensuring that students receive a comprehensive and effective education.

While capitated expenditures typically relate to a per-student funding model, debt expenditures pertain to the costs associated with any borrowing or repayment obligations, including loans or bonds. Capital expenditures involve spending on long-term assets, such as buildings and equipment, which are generally not part of the day-to-day operational costs but rather investments in physical infrastructure. Therefore, the emphasis on instructional expenditures aligns directly with the primary mission of the school district, which is to facilitate student learning and academic achievement.