The Two Definitions of Learning Disabilities Most Often Used Are

question 28

Essay

The two definitions of learning disabilities most often used are the federal definition included in IDEA and the definition proposed by the NJCLD.Compare and contrast the two definitions and explain which definition you feel is the most accurate in depicting the category of learning disabilities (and why).

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Definitions:

Prior Service Cost

Costs recognized when a pension plan initiates or changes, relating to services provided by employees in prior periods.

Net Periodic Pension Expense

The total cost recognized in a particular period related to pension plans, reflecting service cost, interest cost, expected return on plan assets, and other factors.

Unrecognized Past Service Cost

Costs associated with pension plan benefits earned by employees in prior periods not yet reflected in financial statements.

Periodic Pension Expense

The total expense recognized in a period related to an organization’s pension plan.