Expenditure Data. ODE uses the Expenditure Flow Model (EFM) to report per-pupil spending for Ohioâs schools. The EFM is a reporting method based on concepts developed by Dr. Bruce Cooper of Fordham University.
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For example, a car with a $25,000 MSRP might have an invoice price of around $23,000, meaning that the dealer likely owns the car for $23,000.