This report examines issues concerning the provision of accommodations for students with disabilities participating in state and district assessments. The report considers what an accommodation is, what kinds of accommodations are available, who should make the decision regarding accommodations, when accommodations should be used, and how accommodations affect test results. Analysis of state written guidelines has resulted in identification of the following principles to guide decisions: (1) base decisions on the student's needs; (2) use a form identifying variables in accommodation decisions; (3) have people who know the student make decisions about accommodations; (4) align instruction, classroom testing, and district or state assessment; and (5) consider the type of test. States are urged to have a written assessment policy which reflects inclusive practices for student participation in assessment and clear assessment accommodation policies. Two tables list types of assessment accommodations and sample questions to consider in the decision process. (DB)