§46110. No pupil in a kindergarten or in any grade of an elementary school shall be credited with more than one day of attendance in any calendar day and nothing in this article shall be construed to the contrary.

§46140. No pupil in a high school, other than a pupil enrolled in a regional occupational center or program, evening high school, continuation high school, or continuation education class, shall be credited with more than one day of attendance in any one calendar day and nothing in this article shall be construed to the contrary.

§46301. Whenever it is necessary to compute the average daily attendance of a school of a district for any certain purpose and no provision is made for the computation thereof for such purpose, the average daily attendance of the school shall be computed by dividing the total number of days of pupil attendance allowed by the number of days school was actually taught in the regular day schools of the district, exclusive of Saturdays or Sundays.

§46303. (a) If any computation of average daily attendance made under, or necessitated by, any provision of law, results in a fraction of less than one-half of a unit, the average daily attendance shall be taken as the next lowest whole number, except that if such computation results in an average daily attendance of less than one unit, the average daily attendance shall be deemed to be one unit; but if the fraction is one-half or more of a unit, the average daily attendance shall be taken as the next highest whole number.

(b) Whenever any reference is made to a specific whole number of units of average daily attendance said number shall include any fraction above said number which is less than one-half of a unit, and any fraction of one-half or more of a unit above the next lowest whole number.

5 CCR 402. For apportionment purposes, attendance of a pupil upon schools or classes maintained by a school district or a county superintendent may be counted when the pupil is present during the time lawfully prescribed for the school or class in which he is enrolled and when such attendance meets the requirements prescribed by Education Code Section 46300....

5 CCR 403. Subject to the provisions of Sections 402, 404, and 405, for apportionment purposes a pupil enrolled in a regular day class or a special day class for the minimum school day applicable to him (except pupils whose attendance is recorded by clock hour) is deemed present for the entire school day, unless he is absent for the entire school day, prescribed by the local governing board under Education Code Section 46100.

5 CCR 404. Subject to the provisions of Sections 402 and 405, a pupil enrolled in a class described in Section 406 is deemed present, and he shall not be counted or recorded as absent for apportionment purposes, unless he is absent for the entire clock hour.

5 CCR 405. For apportionment purposes, in a situation described in (a), (b), or (c) of this section, only a pupil's actual attendance upon regular day school or class shall be counted. Such attendance shall be recorded in clock hours.

(a) Admission charge. For some period of time during his regularly programmed school day he attends or engages in a school sponsored function or activity for which he pays a fee, an admission, or participation charge, except for fees authorized by adult education (§§ 52612 and 52613).

(b) Work Experience Class. He is enrolled in a work experience class [sic]. In this case his attendance is the sum of the hours of his actual attendance upon the regular school or class, plus the hours of attendance in the work experience class which meet the requirements of Section 46300 of the Education Code.

(c) Excused from Regular Schools or Class. Whenever a pupil is excused from a school or class to attend or participate in a function or activity which does not meet the requirements of Section 46300 of the Education Code.