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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1 How to write an invoice. 2  Calculate your gross margin and net margin. 3  Set your sales price using the markup calculation to cover costs and earn a profit.  Calculate your business's breakeven point and start turning a profit.