As used in this chapter, "supplemental full-time equivalent staff" means the net change in full-time equivalents for basic education certificated instructional employees, as determined in WAC 392-127-045, after October 1 of the school year and not reflected in Report S-275. Supplemental full-time equivalent staff are determined as follows:

(1) Determine the basic education certificated instructional FTE that would be reported for each employee for the school year on Report S-275 if the current date were substituted for the October 1 snapshot date as required in S-275 instructions and subtract the basic education certificated instructional FTE as of October 1 actually reported for the employee on the school district's most current Report S-275.

(2) Include decreases as well as increases in staff after October 1 and not reflected in Report S-275. Decreases include terminations, retirements, unpaid leave, and reassignment of staff.