By the same logic employed above to justify the use of a federal-spending variable, categorical state revenues might also be correlated with district spending independently of district size. To control for that possibility, an all-inclusive categorical state funding variable was included in an early draft of the model, capturing funds earmarked by the state for low-income or disabled students and received regardless of district size. In practice, this state-level categorical revenues variable was found to add virtually nothing to the explanatory power of the model. When state revenues per pupil targeted at school lunch programs were considered in isolation, however, they were associated with district spending and so were included in the model.