Special education is a service and not a place. After the IEP team has reviewed all required information, it must make the decision as to where services need to be delivered to enable the student to receive a free appropriate public education in the least restrictive environment.  Placement decisions should start with the expectation that services will be provided in the general education setting and should be made on a subject by subject basis. The placement decision should be fully supported by the present levels of academic achievement and functional performance and by the level of supports and accommodations/modifications the student requires to access the curriculum.