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IEP Individualized Education Program

We combine K-12 consulting expertise with innovative technology and research-based methodology to help educators make informed decisions that lead to improved student outcomes. An Individualized Education Program (IEP) is a written statement for a student eligible for special education that is developed, reviewed, and revised in accordance with state and federal laws. The IEP guides …

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Dividend Payout Ratio Definition, Formula, and Calculation

This temporary account takes the place of an immediate reduction to the retained earnings account. However, at the end of the year, the account must still be closed out to retained earnings by posting a $8,000 credit to “Dividends,” and a $8,000 debit in “Retained Earnings.” Substituting for the appropriate terms of dividends accounting equation …

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