Per-pupil revenues do not include all revenues of the public school system. "Categorical" program revenues and intermediate school district revenues add roughly $1.3 billion annually; also not included are some federal funds and other local taxpayer sources. However, the rate of per-pupil revenues reasonably predicts the overall revenues of the school system. Since the analysis is concerned mainly with the financial impact that occurs when pupils shift from one system to another, we rely on this "per pupil" revenue pattern to indicate the overall change in revenue and spending that would occur. This makes the analysis conservative, since some of these revenues would probably shift to alternative schools under the UTTC plan.