State law requires that the state superintendent of public instruction report on the status of implementation of special education and related services for children with disabilities, including the number of children identified as disabled and the number of identified children receiving services. The Ohio Department of Education collects this data through the Education Management Information System (EMIS). All the data reported here have been gathered from EMIS. Students with disabilities account for 14.6 percent of all Ohio's preschool and school-aged students, which include all children ages 3-5 and 6-21, respectively. As of Oct. 31, 2016, there were 262,833 students reported to the Department who were identified as disabled and eligible to receive special education services or related services. In the 2016-2017 school year, 259,899 eligible students received services, amounting to 98.99 percent of all students identified as needing special education being served. Districts reported 2,009 students in the aggregate as "eligible, not served" in EMIS, which account for fewer than 1 percent of all the eligible students in Ohio. The students reported as "not served" are either home schooled or parentally placed in private schools where their services are not subject to Individual Services Plans. Families of an additional 566 students chose to discontinue services during the 2016-2017 school year and did not receive services. Parents of 359 students refused to implement services when they were first offered during the 2016-2017 school year. The data show that 63 percent of students were reported as spending more than 80 percent of the school day in regular classrooms. The remaining students were either spending 40-80 percent of the school day in regular classrooms, spending less than 40 percent of the school day in regular classrooms, parentally placed with services plans, in separate schools, in residential facilities, at home, in the hospital, or in corrections facilities.