Vertical equity means providing what people need—recognizing that students and
schools differ and that the treatment of unequals requires appropriate unequal treatment. Methods exist for
calculating the different costs of various programs. One method is the weighted pupil approach.
Weighted Pupil Approach
This widely used method for calculating vertical equity involves determining a base cost for various student
categories. Many people think it costs more to operate a high school than an elementary school. Likewise,
many believe special education is more expensive than general education. Both assumptions are correct. How
is the cost differential determined? Are the cost differentials sufficient to cover the additional resources needed
for the students involved in various programs? The answer to these two questions lies at the heart of weighting
costs for various students.