The Every Student Succeeds Act (ESSA) requires all states to report school-level spending data. This fall, the Department of Education released the first round of data on per-pupil expenditure as part of the Every Student Succeeds Act (ESSA). As states continue to release new spending data, it will be possible for a variety of stakeholders to assess whether spending levels are equitable across schools -- but only if that spending data is presented in actionable ways. Education Resource Strategies (ERS) has developed 5 Reporting Principles to guide states and districts in sharing spending data in ways that will enable equity-focused conversations. Based on the reporting principles, we've written "Reporting for Equity: How States and Districts Can Use the ESSA School Spending Requirements to Present Data that Matters" to provide guidance for state-level practitioners who will design school spending reports, as well as district leaders who want to go beyond the state report card to use spending data in more equity-focused ways. The Five Principles of Equity-Focused Reporting are: (1) Provide total per-pupil spending as well as a breakdown by source and location of spending; (2) Provide contextual information to help interpret differences in spending; (3) Provide comparative data on spending and need across districts and schools; (4) Include additional information on other resources that impact students' experiences in schools; and (5) Be clear and accessible.