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U.S. Department of Education: Promoting Educational Excellence for all Americans
Regulations: Part 300 / A / 300.14 / b

(b) All other items necessary for the functioning of a particular facility as a facility for the provision of educational services, including items such as instructional equipment and necessary furniture; printed, published and audio-visual instructional materials; telecommunications, sensory, and other technological aids and devices; and books, periodicals, documents, and other related materials.