Bad Debt:1. An uncollectible receivable. 2. specific receivables determined to be uncollectible in whole or in part either because the debtors cannot pay or because the creditor finds it impracticable to enforce payment, and charged to an operating expense or to an allowance for bad and doubtful accounts where such an allowance account is maintained.

Balance Sheet: A statement of financial position of any economic unit, disclosing at a given moment of time its assets at cost, depreciated cost, or other indicated value, its liabilities, and the equity of its owners.

Budget: 1. A financial plan serving as a pattern for a control over future operations. 2. Hence, any estimate of future costs.

 
Capital: 1. The amount invested in an enterprise - proprietorship, partnership, or corporation - by its owners; paid-in capital. 2. In denominational accounting, any basic appropriations for the establishment of a denominational enterprise, plus accumulated net gains, or excesses of income over expense.

Cash: Money, negotiable money orders and checks, and balances on deposit with banks alter deducting outstanding checks.

Current Asset: Unrestricted cash or other asset held for conversion within a relatively short period into cash or other similar asset, or useful goods or services. Usually the period is one year or less. The customary divisions of current assets are cash, temporary investments, receivables, inventories, and prepaid expenses.

Current Liability: An existing obligation or claim against existing assets, expected to be paid within a relatively short period (usually one year or less) by the use of existing current assets, or those current assets to be generated in the normal course of business. A standard of measurement used for secondary education that represents the completion of a course that meets one period per day for one year.

 
Deferred Incom: 1. A liability representing the credit for cash received, or for an amount billed as receivable, which will ultimately become an earned income, but which at the date of the transaction is unearned. The credit will ordinarily be transferred to an earned income account as the goods are supplied or the services rendered. 2. An amount contributed by a donor, with a donor-specified restriction as to its use, when the terms of the restriction have not been fulfilled by the donee. Usually identified as "Deferred Restricted Income." Example: a donation or appropriation for the purchase of a specific asset or group of assets, where the purchase required by the terms of the donation has not yet been consummated.

Depreciation: Lost usefulness; expired utility; the diminution of service yield from a fixed asset or fixed-asset group that cannot or will not be restored by repairs or by replacement of parts, and is caused by wear and tear from use or disuse, obsolescence, or inadequacy.

 
Endowment:

 
Fund: A separate accounting entity with a self-balancing set of accounts for recording assets, liabilities, fund balance, and changes in the fund balance.

v. The practice of setting aside specific assets (usually liquid) for subsequent purchase of capital assets or retirement of indebtedness. In denominational financial management, policy requires that provision for depreciation be funded for the ultimate purpose of major repairs, replacements, and renewals of capital assets.

 
Gain: The excess of revenues over costs; applicable to a transaction, a group of transactions, or the transactions of an operating period

 
H:

 
I ncome: Money or money equivalent earned or accrued during an accounting period, increasing the total of previously-existing net assets, and arising from sales and rentals of any type of goods or services and from the receipt of gifts and windfalls from any outside source.

Inventory: 1. In general, any class or group of materials or supplies, not yet expensed or capitalized; as maintenance supplies, construction materials, goods for resale. 2. (Sometimes p1) The title of a balance-sheet item representing the total of finished goods, materials, supplies, and merchandise on hands. Its valuation is cost, lower of cost or market, or other basis.

 
Kindergarten: Includes transitional kindergarten, kindergarten, and pre-first-grade students.

 
Labor force: Individuals employed as civilians, unemployed, or in the armed services during the survey week. The "civilian labor force" is composed of all civilians classified as employed or unemployed. (See Employed and Unemployed.)

Life sciences: Life sciences are instructional programs that describe the systematic study of living organisms. Life sciences include biology, biochemistry, biophysics, and zoology.

Limited-English-proficient: A concept developed to assist in identifying those language-minority students (children from language backgrounds other than English) who need language assistance services, in their own language or in English, in the schools. The Bilingual Education Act, reauthorized in 1988 (P.L. 100-297), describes a limited-English-proficient (LEP) student as one who

• meets one or more of the following conditions:

• a student who was born outside the United States or whose native language is not English;

• a student who comes from an environment where a language other than English is dominant; or

• a student who is an American Indian or Alaskan Native and comes from an environment where a language other than English has had a significant impact on his/her level of English language proficiency; and

• has sufficient difficulty speaking, reading, writing, or understanding the English language to deny him or her the opportunity to learn successfully in English-only classrooms.

  Many ways of making this determination about an individual students' English proficiency are being used by school systems across the United States. These include various combinations of home language surveys, informal teacher determination, formal interviews, and a number of types of assessment tests for classification, placement, and monitoring of progress.

  Loan: Borrowed money that must be repaid.

  Local education agency (LEA): (See School district.)
  

   
  Master's degree: A degree awarded for successful completion of a program generally requiring 1 or 2 years of fulltime collegelevel study beyond the bachelor's degree. One type of master's degree, including the Master of Arts degree, or M.A., and the Master of Science degree, or M.S., is awarded in the liberal arts and sciences for advanced scholarship in a subject field or discipline and demonstrated ability to perform scholarly research. A second type of master's degree is awarded for the completion of a professionally oriented program, for example, an M.Ed. in education, an M.B.A. in business administration, an M.F.A. in fine arts, an M.M. in music, an M.S.W. in social work, and an M.P.A. in public administration. A third type of master's degree is awarded in professional fields for study beyond the first-professional degree, for example, the Master of Laws (LL.M.) and Master of Science in various medical specializations.

  Mathematics: A group of instructional programs that describes the science of logical symbolic language and its applications.

  Mental retardation: Significantly subaverage general intellectual functioning existing concurrently with deficits in adaptive behavior and manifested during the developmental period that adversely affects a child's educational performance.

  Metropolitan population: The population residing in metropolitan statistical areas (MSAs). (See Metropolitan Statistical Area.)

  Metropolitan Statistical Area (MSA): A large population nucleus and the nearby communities that have a high degree of economic and social integration with that nucleus. Each MSA consists of one or more entire counties (or county equivalents) that meet specified standards pertaining to population, commuting ties, and metropolitan character. In New England, towns and cities, rather than counties, are the basic units. MSAs are designated by the Office of Management and Budget. An MSA includes a city and, generally, its entire urban area and the remainder of the county or counties in which the urban area is located. An MSA also includes such additional outlying counties that meet specified criteria relating to metropolitan character and level of commuting of workers into the central city or counties. Specified criteria governing the definition of MSAs recognized before 1980 are published in Standard Metropolitan Statistical Areas: 1975, issued by the Office of Management and Budget. New MSAs were designated when 1980 and 1990 counts showed that they met one or both of the following criteria:

• Included a city with a population of at least 50,000 within their corporate limits; or

• Included a Census Bureaudefined urbanized area (which must have a population of at least 50,000) and a total MSA population of at least 100,000 (or, in New England, 75,000).

  Minority: Any racial-ethnic group that is nonwhite and not Hispanic is considered minority. (See Racial-ethnic group.)

  Modal grade: The modal grade is the year of school in which the largest proportion of students of a given age are enrolled. Enrolled persons are classified according to their relative progress in school; that is, whether the grade or year in which they were enrolled was below, at, or above the modal (or typical) grade for persons of their age at the time of the survey.

  Multiple disabilities: concomitant impairments (such as mental retardation-blindness, mental retardation-orthopedic impairment, etc.), the combination of which causes such severe educational problems that they cannot be accommodated in special education programs solely for one of the impairments. The term does not include deaf-blindness.
  

   
  A Nation at Risk: A report published by the U.S. Department of Education in 1983 highlighting deficiencies in knowledge of the Nation's students and population as a whole in areas such as literacy, mathematics, geography, and basic science.

  National Council of Teachers of Mathematics' (NCTM) Curriculum and Evaluation Standards for School Mathematics: In 1989, in response to the call for reform in the teaching and learning of mathematics, the NCTM's Commission on Standards for School Mathematics was established to develop the Curriculum and Evaluation Standards for School Mathematics. The purpose of these standards was to create a coherent vision of what it means to be mathematically literate and to create a set of standards to guide the revision of the school mathematics curriculum and its associated evaluation toward this vision.

  Natural sciences: A group of fields of study that includes the life sciences, physical sciences, and mathematics.

  Nonmetropolitan residence group: The population residing outside metropolitan statistical areas. (See Metropolitan statistical area .)

  Nonsupervisory instructional staff: Persons such as curriculum specialists, counselors, librarians, remedial specialists, and others possessing education certification but not responsible for the daytoday teaching of the same group of pupils.

  Nontenure-track faculty: Faculty members who were either not on the tenure track or whose faculty status lacked a tenure system at the sampled institution.

  Nursery school: (See Preprimary.)
  

   
  Obligations: Amounts of orders placed, contracts awarded, services received, or similar legally binding commitments made by federal agencies during a given period that will require outlays during the same or some future period.

  Orientation (private school): The group or groups, if any, with which a private elementary/secondary school is affiliated, or from which it derives subsidy or support. Such organizations include the following:

  Catholic school: A private school over which a Roman Catholic church group exercises some control or provides some form of subsidy. Catholic schools for the most part include those operated or supported by: a parish, a group of parishes, a diocese, or a Catholic religious order.

  Other religious school: A private school that is affiliated with an organized religion or denomination other than Roman Catholicism or that has a religious orientation other than Catholicism in its operation and curriculum.

  Nonsectarian school: A private school whose curriculum and operation are independent of religious orientation and influence in all but incidental ways.

  Orthopedic impairments: A severe orthopedic impairment that adversely affects a child's educational performance. The term includes impairments caused by congenital anomaly (e.g., clubfoot, absence of some member, etc.), impairments caused by disease (e.g., poliomyelitis, bone tuberculosis, etc.), and impairments from other causes (e.g., cerebral palsy, amputations, and fractures or burns that cause contractures).

  Other health impairments: Having limited strength, vitality or alertness, due to chronic or acute health problems such as a heart condition, tuberculosis, rheumatic fever, nephritis, asthma, sickle cell anemia, hemophilia, epilepsy, lead poisoning, leukemia, or diabetes that adversely affects a child's educational performance.

  Other technical/professional fields: A group of occupationally oriented fields, other than business, computer science, education, and engineering, which includes agriculture and agricultural sciences, architecture, communications, communications technologies, home economics, law, library and archival sciences, military sciences, parks and recreation, protective services, and public affairs.

  Outlays: The value of checks issued, interest accrued on the public debt, or other payments made, net of refunds and reimbursements.
  

   
  Parent: In the Current Population Survey, a parent is defined as a biological, adoptive, step, or foster parent, or a legal guardian. In other words, "parents" have some biological or legal association to the child. A parent is not necessarily the head of the household. A parent's highest education level was determined by merging information from the parent's record with information from his or her children's record. When no parent resided in the household, information from the legal guardian's record was merged with information from the children's record.

  Part-time enrollment: The number of students enrolled in higher education courses with a total credit load less than 75 percent of the normal fulltime credit load.

  Part-time worker: One who is employed for 1-34 hours a week, including paid leave for illness, vacation, and holidays. Hours may be reported either for a survey reference week, or for the previous calendar year, in which case they refer to the usual hours worked.

  Part-year worker: One who was employed at least 1 week but fewer than 50 weeks during the previous calendar year, including paid leave for illness, vacation, or other reasons.

  Percentile (score): A value on a scale of zero to 100 that indicates the percent of a distribution that is equal to or below it. For example, a score in the 95th percentile is a score equal to or better than 95 percent of all other scores.

  Performing: According to the NAEP arts assessment, "Performing" means performing an existing work, a process that calls upon the interpretive or re-creative skills of the student. Typically, "performing" and existing work does not apply to the visual arts, where reproducing an artist's existing work is not central. However, it does suggest the engagement and motivation involved in creating a work of art.

  Personal income: Current income received by persons from all sources minus their personal contributions for social insurance. Classified as "persons" are individuals (including owners of unincorporated firms), nonprofit institutions serving individuals, private trust funds, and private noninsured welfare funds. Personal income includes transfers (payments not resulting from current production) from government and business such as social security benefits and military pensions, but excludes transfers among persons.

  Physical sciences: Physical sciences are instructional programs that describe inanimate objects, processes, or matter, energy, and associated phenomena. Physical sciences include astronomy, astrophysics, atmospheric sciences, chemistry, geology, physics, planetary science, and science technologies.

  Portfolio: A collection of student-generated artifacts. Portfolios are used to provide evidence over a period of time about the range and extent of a student's performance and growth.

  Postsecondary education: The provision of formal instructional programs with a curriculum designed primarily for students who have completed the requirements for a high school diploma or equivalent. This includes programs of an academic, vocational, and continuing professional education purpose, and excludes vocational and adult basic education programs.

  Poverty level: Poverty status is based on reports of family income on the March Current Population Survey. Families or individuals with gross incomes below the poverty threshold are classified as below the poverty level. Poverty thresholds in 1992 ranged from $7,143 for a person living alone to $28,745 for a family of four or more.

  Prekindergarten: (See Preprimary.)

  Preprimary: Elementary education programs for children who are too young for first grade. Includes center-based programs and kindergarten.

  Private school or institution: A school or institution that is controlled by an individual or agency other than a state, a subdivision of a state, or the federal government, which is usually not supported primarily by public funds, and is not operated by publicly elected or appointed officials.

  Proprietary institution: An educational institution that is under private control but whose profits derive from revenues subject to taxation.

  Purchasing Power Parity (PPP) Indices: Purchasing Power Parity (PPP) exchange rates, or indices, are the currency exchange rates that equalize the purchasing power of different currencies, meaning that when a given sum of money is converted into different currencies at the PPP exchange rates, it will buy the same basket of goods and services in all countries. PPP indices are the rates of currency conversion which eliminate the difference in price levels among countries. Thus, when expenditures on GDP for different countries are converted into a common currency by means of PPP indices, they are expressed at the same set of international prices, so that comparisons among countries reflect only differences in the volume of goods and services purchased.
  

   
  Racial-ethnic group: Classification indicating general racial or ethnic heritage based on self-identification, as in data collected by the Bureau of the Census, or on observer identification, as in data collected by the Office for Civil Rights. These categories are in accordance with the Office of Management and Budget standard classification scheme presented:

  American Indian/Alaskan Native: A person having origins in any of the original peoples of North America and maintaining cultural identification through tribal affiliation or community recognition.

  Asian/Pacific Islander: A person having origins in any of the original peoples of the Far East, Southeast Asia, the Indian subcontinent, or the Pacific Islands. This area includes, for example, China, India, Japan, Korea, the Philippine Islands, and Samoa.

  Black: A person having origins in any of the black racial groups in Africa. In this report, normally excludes persons of Hispanic origin. Those measures that do not exclude persons of Hispanic origin are noted accordingly.

  Hispanic: A person of Mexican, Puerto Rican, Cuban, Central or South American, or other Spanish culture or origin, regardless of race.

  White: A person having origins in any of the original peoples of Europe, North Africa, or the Middle East. In this report, normally excludes persons of Hispanic origin. Those measures that do not exclude persons of Hispanic origin are noted accordingly.

  Reasoning task: According to the Third International Mathematics and Science Study (1996), a "reasoning task" is any activity in which a student is required to: explain reasoning behind an idea; represent and analyze relationships using tables, charts or graphs; work on problems for which there is no immediately obvious method of solution; or write equations to represent relationships.

  Reentrants: Teachers who left the school system for a period of time, and have now returned to classroom teaching.

  Remedial course (postsecondary): Courses provided in reading, writing, or mathematics for college students lacking those skills necessary to perform college-level work at the level required by the institution; thus, what constitutes remedial courses varies from institution to institution.

  Remedial education: Instruction for a student lacking the reading, writing, or mathematics skills necessary to perform collegelevel work at the level required by the attended institution.

  Responding: According to the NAEP arts assessment, "Responding" varies from that of an audience member to the interactive response between a student and a particular medium. The response is usually a combination of affective, cognitive, and physical behavior. Responding involves a level of perceptual or observational skill; a description, analysis, or interpretation on the part of the respondent; and sometimes a judgment or evaluation based on some criteria which may be self-constructed or commonly held by a group or culture. Responding calls on higher order thinking and is central to the creative process. Although a response is usually thought of as verbal (oral or written), responses can and should also be conveyed nonverbally or in the art forms themselves. Major works of art in all traditions engage artists in a dialogue that crosses generations.

  Revenues: All funds received from external sources, net of refunds, and correcting transactions. Noncash transactions such as receipt of services, commodities, or other receipts "in kind" are excluded, as are funds received from the issuance of debt, liquidation of investments, and nonroutine sale of property.

  Auxiliary enterprises: This category includes those essentially self-supporting operations that exist to furnish a service to students, faculty, or staff, and that charge a fee that is directly related to, although not necessarily equal to, the cost of the service. Examples are residence halls, food services, college stores, and intercollegiate athletics.

  Current-fund revenues (higher education): Money received during the current fiscal year from revenue that can be used to pay obligations currently due, and surpluses reappropriated for the current fiscal year.

  
  

   
  Salary: The total amount regularly paid or stipulated to be paid to an individual, before deductions, for personal services rendered while on the payroll of a business or organization.

  Salary workers: Any person who worked one or more days during the previous year and was paid on the basis of a yearly salary is considered a salary worker.

  Scholarships and fellowships: (See Expenditures.)

  Scholastic Assessment Test (SAT): An examination administered by the Educational Testing Service and used to predict the facility with which an individual will progress in learning collegelevel academic subjects.

  School climate: The social system and culture of the school, including the organizational structure of the school and values and expectations within it.

  School district: An education agency at the local level that exists primarily to operate public schools or to contract for public school services. Synonyms are "local basic administrative unit" and "local education agency."

  School year: The 12month period of time denoting the beginning and ending dates for school accounting purposes, usually from July 1 through June 30.

  Science: The body of related courses concerned with knowledge of the physical and biological world and with the processes of discovering and validating this knowledge.

  Secondary school: A school that has any span of grades beginning with the next grade following an elementary or middle school (usually grade 7, 8, or 9) and ending with or below grade 12. Both junior high schools and senior high schools are included.

  Serious emotional disturbance: A condition exhibiting one or more of the following characteristics over a long period of time and to a marked degree that adversely affects a child's educational performance

• an inability to learn that cannot be explained by intellectual, sensory, or health factors;

• an inability to build or maintain satisfactory interpersonal relationships with peers and teachers;

• inappropriate types of behavior or feelings under normal circumstances;

• a general pervasive mood of unhappiness or depression; or

• a tendency to develop physical symptoms or fears associated with personal or school problems.

  The term includes schizophrenia. The term does not apply to children who are socially maladjusted, unless it is determined that they have a serious emotional disturbance.

  Simulations and Applications: Software that enables the user to experience a realistic reproduction of an actual situation or enables the user to manipulate information to create documents and reports.

  Social and behavioral sciences: A group of scientific fields of study that includes anthropology, archeology, criminology, demography, economics, geography, history, international relations, psychology, sociology, and urban studies.

  Social studies: A group of instructional programs that describes the substantive portions of behavior, past and present activities, interactions, and organizations of people associated together for religious, benevolent, cultural, scientific, political, patriotic, or other purposes.

  Socioeconomic status (SES): The SES quartile variable used for both High School and Beyond and the National Education Longitudinal Study of 1988 was built using parental education level, parental occupation, family income, and household items. Students were placed in quartiles based on their standardized composite score. By definition, one quarter of each cohort will reside in the bottom SES quartile, even if education levels, income, and the number of persons in more prestigious occupations increase. The terms high, middle, and low SES refer to the upper, middle two, and lower quartiles of the weighted SES composite index distribution.

  Specific learning disabilities: A disorder in one or more of the basic psychological processes involved in understanding or in using language, spoken or written, that may manifest itself in an imperfect ability to listen, think, speak, read, write, spell, or to do mathematical calculations. The term includes such conditions as perceptual disabilities, brain injury, minimal brain dysfunction, dyslexia, and developmental aphasia. The term does not apply to children who have learning problems that are primarily the result of visual, hearing, or motor disabilities, of mental retardation, of emotional disturbance, or of environmental, cultural, or economic disadvantage.

  Speech or language impairments: A communication disorder such as stuttering, impaired articulation, a language impairment, or a voice impairment that adversely affects a child's educational performance.

  Staff assignments, elementary and secondary school:

  District administrative support staff: Personnel who are assigned to the staffs of the district administrators. They may be clerks, computer programmers, and others concerned with the functioning of the entire district.

  District administrators: The chief executive officers of education agencies (such as superintendents and deputies) and all others with districtwide responsibility. Such positions may be business managers, administrative assistants, coordinators, and the like.

  Guidance counselors: Professional staff whose activities involve counseling students and parents, consulting with other staff members on learning problems, evaluating the abilities of students, assisting students in personal and social development, providing referral assistance, and working with other staff members in planning and conducting guidance programs for students.

  Instructional (teacher) aides: Those staff members assigned to assist a teacher with routine activities associated with teaching (i.e., those activities requiring minor decisions regarding students, such as monitoring, conducting rote exercises, operating equipment, and clerking). Volunteer aides are not included in this category.

  Librarians: Staff members assigned to perform professional library service activities such as selecting, acquiring, preparing, cataloging, and circulating books and other printed materials; planning the use of the library by students, teachers, and other members of the instructional staff; and guiding individuals in their use of library books and materials that are maintained separately or as part of an instructional materials center.

  Other support services staff: All staff not reported in other categories. This group includes media personnel, social workers, data processors, health maintenance workers, bus drivers, security, cafeteria workers, and other staff.

  School administrators: Those staff members whose activities are concerned with directing and managing the operation of a particular school. They may be principals or assistant principals, including those who coordinate school instructional activities with those of the local education agency (LEA) and other appropriate units.

  Stopout: (See Dropout.)

  Student membership: The number of students enrolled (at a particular school, district, or county, etc.) on or about October 1.

  Subbaccalaureate degree: Award granted for the successful completion of studies at either 2-year or less-than-2-year institutions. Subbaccalaureate degrees typically include associate's degrees and certificates.

  Support services expenditures (elementary/secondary): Current expenditures for activities which support instruction. These services include school building operation and maintenance, school administration, student support services, student transportation, instructional staff support, school district administration, business services, research, testing, and data processing.
  

   
  Tax expenditures: Losses of tax revenue attributable to provisions of the federal income tax laws that allow a special exclusion, exemption, or deduction from gross income or provide a special credit, preferential rate of tax, or a deferral of tax liability affecting individual or corporate income tax liabilities.

  Technical/professional fields: A group of occupationally oriented fields of study, other than engineering and computer science, that includes agriculture and agricultural sciences, architecture, business and management, communications, education, health sciences, home economics, law, library and archival sciences, military sciences, parks and recreation, protective services, and public affairs.

  Tenure-track faculty: Faculty members who were either tenured or on the tenure track at their institution.

  Title I : Title I, part of the Elementary and Secondary Education Act of 1965 (ESEA), is designed to help disadvantaged children meet challenging content and student performance standards. Part A of Title I provides financial assistance through state educational agencies to local educational agencies to meet the educational needs of children who are failing or most at risk of failing to meet a state's challenging content and student performance standards in school attendance areas and schools with high concentrations of children from low-income families and in local institutions for neglected or delinquent children.

  Levels of Title I funding:

• No Title I: Schools that do not receive Title I funds.

• Title I nonschoolwide program: School received Title I funds, but do not operate a schoolwide program.

• Title I schoolwide program: School receives Title I funds and operates a schoolwide program.

  Total expenditure per pupil in average daily attendance: Includes all expenditures allocable to per pupil costs divided by average daily attendance. These allocable expenditures include current expenditures for regular school programs, interest on school debt, and capital outlay. Beginning in 1980-81, expenditures for state administration are excluded and expenditures for other programs (summer schools, community colleges, and private schools) are included.

  Traumatic brain injury: An acquired injury to the brain caused by an external physical force, resulting in total or partial functional disability or psychosocial impairment, or both, that adversely affects a child's educational performance. The term applies to open or closed head injuries resulting in impairments in one or more areas, such as cognition; language; memory; attention; reasoning; abstract thinking; judgment; problem-solving; sensory, perceptual and motor abilities; psychosocial behavior; physical functions; information processing; and speech. The term does not imply to brain injuries that are congenital or degenerative, or brain injuries induced by birth trauma.

  Tuition and fees: A payment or charge for instruction or compensation for services, privileges, or the use of equipment, books, or other goods.

  Type of higher education institutions:

  4-year institution: An institution legally authorized to offer and offering at least a 4-year program of college-level studies wholly or principally creditable toward a baccalaureate degree. In some tables a further division between universities and other 4year institutions is made. A "university" is a postsecondary institution that typically comprises one or more graduate professional schools. (See also University.)

  2-year institution: An institution legally authorized to offer and offering at least a 2-year program of college-level studies that terminates in an associate's degree or is principally creditable toward a baccalaureate degree.

   
  Undergraduate students: Students registered at an institution of higher education in a program leading to a baccalaureate degree or other formal award below the baccalaureate such as an associate degree.

  Unemployed: Civilians who had no employment but were available for work and 1) had engaged in any specific job-seeking activity within the past 4 weeks, 2) were waiting to be called back to a job from which they had been laid off, or 3) were waiting to report to a new wage or salary job within 30 days.

  University: An institution of higher education that consists of a liberal arts college, a diverse graduate program, and usually two or more professional schools or faculties, and is empowered to confer degrees in various fields of study.

  Urbanicity:

• In the Schools and Staffing Survey, school location is categorized based on the classification in both the Common Core of Data (CCD) and the Quality Education data (QED), as drawn from U.S. Census data and definitions. The results are summarized in three variables:

  Central city: central city of an MSA (Metropolitan Statistical Area).

  Urban fringe/large town: area surrounding a central city but within a county constituting an MSA.

  Rural/small town: outside an MSA.

• In the High School and Beyond Survey, urbanicity is classified based on the Curriculum Information Center code as follows:

  Urban: within a central city of an MSA.

  Suburban: within an MSA but outside the central city area.

  Rural: outside a designated MSA.
  

   
  Visual impairments: An impairment in vision that, even with correction, adversely affects a child's educational performance. The term includes both partial sight and blindness.

  Vocational education: Organized educational programs, services, and activities that are directly related to the preparation of individuals for paid or unpaid employment, or for additional preparation for a career, requiring other than a baccalaureate or advanced degree.
  

   
  Work-study: A generic term for programs designed to provide part-time employment as a source of funds to pay for postsecondary education as well as a federal program that is administered through postsecondary institutions.
  

   
  Year-round worker: One who was employed at least 50 weeks during the previous calendar year, including paid leave for illness, vacation, or other reasons.
  

   

  SOURCES:

  Handicapped Children, 34 Code of Federal Regulations §300.5, 1986.

  The McGrawHill Dictionary of Modern Economics , New York: McGrawHill, 1975.

  National Education Association, Estimates of School Statistics, 1984-85 , Washington, D.C., 1985.

  Pearce, David W., The Dictionary of Modern Economics , Cambridge, Massachusetts: The MIT Press, 1981.

  Shryock, H.S., and Siegel, J.S., The Methods and Materials of Demography , Washington, D.C.: U.S. Government Printing Office, 1975.

  U.S. Department of Commerce, Bureau of the Census, Current Population Reports , Series P-20 "School Enrollment-Social and Economic Characteristics of Students: October 1988 and 1987."

  U.S. Department of Commerce, Bureau of the Census, Current Population Reports, Series P-60 "Poverty in the United States," various years.

  U.S. Department of Education, National Center for Education Statistics, A Classification of Instructional Programs , Washington, D.C.: U.S. Government Printing Office, 1981.

  U.S. Department of Education, National Center for Education Statistics, Combined Glossary: Terms and Definitions From the Handbook of the State Educational Records and Reports Series , Washington, D.C.: U.S. Government Printing Office, 1974.

  U.S. Department of Education, National Center for Education Statistics, High School and Beyond, Base Year Student Survey, 1980.

  U.S. Department of Education, Office for Civil Rights, Elementary and Secondary School Civil Rights Survey, Individual School Report (ED 102), 1984.