Accordingly, the data to be analyzed with resource accessibility measures and wealth neutrality measures was reported by schools through the Oklahoma Cost Accounting System (OCAS). Specifically, all current expenditures and data reported that has anything to do with capital outlay such as building maintenance, upkeep, and replacement.

The purpose of this research was to answer the following questions by analyzing fiscal data collected by the Oklahoma State Department of Education from school districts throughout Oklahoma: (1) How do trends of current expenditures compare to capital outlay expenditures for the years 1995--2003 in the state of Oklahoma? (2) Are current expenditures and capital outlay expenditures equitable between rural and non-rural schools?

The purpose for conducting this study was to extend equity theory and evaluative methodology from its traditional concern with current educational expenditures to inclusion of capital outlay expenditures and to make comparisons between rural and non-rural school systems. The study included analysis of the impact of capital outlay funding divided into state and local allocations on the equity of the total educational expenditure. Also, the comparisons of current expenditures and capital outlay expenditures will be made between rural and non-rural schools.