IDEA defines supplementary aids and services as aids, services, and other supports that are provided in regular education classes or other education-related settings to enable children with disabilities to be educated with non-disabled children to the maximum extent appropriate in accordance with IDEA.  Some examples include: 

• Paraprofessionals or personal assistants for individuals with physical disabilities for assistance in and about school or for transportation
• Instructional support provided by paraprofessionals
• Interpreters for students who are deaf or hearing impaired
• Materials and specialized equipment that help the child remain in the regular education classroom
• Intensive short-term specially designed instruction designed to help keep the student with his non-disabled peers
• Peer tutors or adult tutors
• Regularly scheduled consultation
• Regularly scheduled collaboration among staff

Modifications and accommodations are usually thought of as changes made to the content and performance expectations or educational environment for students so that the child can access the general education curriculum.  They may include but not be limited to: 

• Modifications to the classroom curriculum
• Use of tape recorder
• Read exam orally
• Open book exams
• More time allowed to complete assignments or exams
• Shortened assignments
• Teacher presentation outlines
• Large print materials
• Preferential seating
• Alter physical room arrangements
• Read or tape record instructions to the student
• Large print text
• Provide study aids
• Frequent reminder of rules
• Extended time for oral responses
• Allow for use of calculator
• Magnification devices
• Large print texts

For a more comprehensive list of examples, please refer to IEP Attachment F Modifications and Accommodations form.

There may frequently be times when services or materials/equipment could be classified as appropriately in one category as another.  It is important to note that the amount of time must be specified for supplementary aids and services and the frequency, location, and duration must be shown for both of the above categories.  Generally, supplementary aids and services are necessary to help the student remain in the regular education environment and modifications and accommodations are often adaptations to the environment or curriculum, changes in performance expectations, or specialized equipment that helps the child access the general education curriculum.

There may not always be a right place or a wrong place to document these things, but if there is an amount of time that is regularly expected for the service or device to be provided, it should be shown in supplementary aids and services.  For example, consultation should generally be shown under supplementary aids and services.