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Additionally , lessons are grouped according to the seven bioscience challenges and teachers can access the National Science Education Standards chart to find lessons that address particular curricular needs . Please see the University Enrollment and Academic Records Standards section for details of this policy . Students should be aware of specific policies regarding transfer courses taken after matriculation to SMU ( see Transfer Courses From Other Institutions in the University Enrollment and Academic Records Standards section of this catalog ) . Marketing Service 's Internet Rulemaking for Organic Food Standards program used the Internet to eliminate the voluminous paperwork , procedure , and distance that shut most citizens out of regulatory rulemaking . In order to simplify compliance , the definition of qualifying activities for the improved credit is aligned with the Financial Accounting Standards definition of R & D , which is based on the NSF survey definition and is familiar to business accountants . Statement of Federal Financial Accounting Standards No. 29 requires accounting for multiuse heritage assets as general property , plant , and equipment to be included in the balance sheet and depreciated .