A coordinated 24-hour (school/residential) plan for determining service for severely and profoundly handicapped students is described. It is explained that the following service concepts are to be considered: whole person planning; integrated/cooperative planning: minimum interruption of the rhythm of existing activities, cost effective delivery at lowest possible level of sophistication; and least restrictive environment. Discussed is a recommended procedure (based on current performance of skills required in the current environment) requiring the following steps: determine existing daily schedule; determine current level of performance; identify alternative reactions to "absent prerequisite components"; identify objectives affecting many skills/activities; determine support skills; allocate activity times and specific objectives; and identify support elements and equipment. (BD)