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AET Terms

Recordkeeping

TermDefinition
Supervised Agriculture Experience A project completed (a) outside of the normal class time, (b) related to agriculture courses and (c) is supervised
Entrepreneurship SAE A project that (a) requires monetary investment to potentially (b) gain a profit (revenue greater than expenses)
Placement SAE A job experience project, either paid or unpaid.
Research SAE A project that requires a (a) research question, (b) review or already completed research, (c) experiment using the scientific method and (d) develop a final report including results and project findings.
Exploratory SAE An unpaid project that involves learning a new skill or gaining knowledge in an agriculture-related area.
Improvement SAE An unpaid project that improves a physical item.
Supplemental SAE An unpaid project that supplements another SAE project.
Program of Activities (POA) Agriculture education program events that are (a) targeted to a program’s objective, (b) relate to the program’s mission statement and are (c) planned with measurable goals used in measuring results.
AET Experience Manages a Supervised Agricultural Experience (SAE) project with special attention given to the (a) time and (b) size of the project.
AET Profile Basic student (a) contact information, (b) courses in agricultural education, (c) resume accomplishments and (d) leadership positions.
AET Journal Student invested time for (a) courses, (b) AET experiences, (c) FFA activities and (d) community service.
Review AET Journal To review and edit any type of journal entry.
AET Experience Journal Time invested in AET experiences, also referred to as a student SAE.
AET FFA Officer Journal Time invested as an elected FFA officer.
AET FFA Committee Journal Time invested in FFA committees.
AET Competitions Journal Time invested in and the level for FFA competition events.
AET FFA Other Events Time invested in and the level FFA conferences or other events.
AET Community Service Journal Time invested in service events that support a student's local community.
AET Finances Financial values related to agricultural education such as (a) beginning inventory, (b) paychecks, (c) cash and (d) non-cash transactions, (e) loans, (f) capital items and (g) personal transactions.
AET Finance Transaction List Review and edit any financial entry.
AET Student Portfolio Save images or files for later access or use.
Current Inventory The inventory value of AET Experiences (SAEs), which is based on the cost of items used in the project.
Non-Current Inventory The inventory value of items that is (a) high in monetary value and have a (b) long-term use value in supporting AET Experiences (SAE projects). Also referred to as capital items.
Beginning Inventory Items before student’s first day of ag education, and includes (a) AET Experience expenses, (b) Non-current inventory items and (c) cash.
AET Market Adjustment AET current inventory adjustment used when the normal cost value of AET experiences (SAEs) is not accurate.
Cash Expense Purchased cash items to be used in an AET Experiences (SAEs) to supplement or manage the projects growth.
Capital Item Manager Purchase, sell or record the usage of capital items.
Capital Item Salvage Value The estimated sales price of capital items once usage is complete or the asset has served the intended purpose for the current user.
Capital Item Useful Life The estimated number of years the item will perform the intended use.
Depreciation Expense Represents an annualized cost of a capital item. Depreciation is a noncash transaction that is calculated from the (a) cost of the capital item, (b) minus the salvage value and (c) divided by the useful life of the item.
Capital Item Usage The annual percent allocation of depreciation cost from a capital item to each AET Experience (SAE).
Cash Income Cash earned from AET Experience project, which is typically referred to as income or sales.
Non-Cash Transactions Income or expense transactions that do not involve cash, but rather a trading or bartering for services. All values are usually recognized as market values.
SAE Labor Exchange (Non-Cash) Trading related project labor for items used in developing an AET Experience (SAE) versus purchasing cash items.
Non-SAE Labor Exchange (Non-Cash) Trading non-related project labor for items used in developing an AET Experience (SAE).
Non-Cash Transfer Trading items between AET Experiences (SAE) and recording income to one project while at the same time recognizing an expense to another project.
Gift (Non-cash) Receiving a gift of expense related items used in developing an AET Experience (SAE) versus purchasing the items with cash.
Used at Home (Non-Cash) Recognizing the non-cash sale to a student’s family and usually is valued at a typical market price.
Transfer to a Capital Item (Non-Cash) Relates to replacing breeding females into a breeding operation from a current AET Experience project (SAE).
Created by: cgriffis86
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