In the wake of the COVID-19 pandemic, many districts sought digital learning solutions to recover from learning loss, improve equity, and prepare for future interruptions. With this paper, we aim to provide information to policymakers and legislators regarding the value of resources needed to successfully implement comprehensive digital learning programing. We focus on the policies and resource allocation decisions made in North Carolina, one of the first states to launch a statewide digital learning initiative. First, we demonstrate the effects of state policy on school practices, then we turn the focus of the paper to how districts and schools allocated resources to implement digital learning. We apply the ingredients method to examine the costs of digital learning during the 2018-2019 school year. We close with recommendations for future policy and resource allocation.