Assistive Technology Was First Included in IDEA with the Passage

question 23

Multiple Choice

Assistive technology was first included in IDEA with the passage of

• A)PL 94-142 in 1975.
• B)PL 99-457 in 1986.
• C)PL 101-476 in 1990.
• D)PL 108-46 in 2004.

---

Definitions:

Accounts Receivable Subsidiary Ledger

A detailed record that tracks individual balances owed by customers, supporting the total accounts receivable balance listed on the general ledger.

Accounts Payable Subsidiary Ledger

A detailed ledger breaking down accounts payable into individual supplier accounts, assisting in tracking what is owed to each creditor.

Adjustment Subsidiary Ledger

A detailed ledger that contains adjustments or modifications to accounts, used to support the primary accounting records.

Sales Returns And Allowances

Concessions granted to customers for returned goods or from granting reductions in the original sales price.