The Transition Needs of Students Age 16 Years and Older

question 19

Short Answer

The transition needs of students age 16 years and older must be included in the IEP, according to the 1997 IDEA amendments; ___ mandates services for children aged 3 to 5 with disabilities.

---

Definitions:

Matching Principle

An accounting concept that dictates that expenses should be recorded in the same period as the revenues they help to generate.

Expected Economic Life

The anticipated period over which an asset is useful to the owning entity in generating revenue.

Expenses

Costs incurred in the process of earning revenue, typically categorized into operating expenses or non-operating expenses.

Writing Off

The process of recognizing that an asset has lost value or a debt is uncollectible and reflecting this in the accounting records.