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69 <br />preschool and whose parent or guardian has opted to retain or enroll them in a <br />California state preschool program. <br />CSPP Three-year-old children means children who will have their third birthday <br />on or before December 1 of the fiscal year in which they are enrolled in a <br />California state preschool program. Children who have their third birthday on or <br />after December 2 of the fiscal year, may be enrolled in a California state <br />preschool program on or after their third birthday. Any child under four years of <br />age shall be served in a California state preschool program facility, licensed in <br />accordance with Title 22 of the California Code of Regulations. <br />Days of Operation means a day in which the contractor provides service, as <br />indicated on the approved program calendar, to one or more certified children <br />enrolled in a Center-Based program, excluding CFCCs. For Alternative Payment <br />and CFCC programs, a day of operation means a day the administrative office is <br />open for business, as indicated on the approved program calendar. <br />Declaration means a written statement signed by a parent under penalty of <br />perjury attesting that the contents of the statement are true and correct to the <br />best of that parent’s knowledge. (5 CCR 18078(d)) <br />Depreciation means a cost in the current fiscal year that is based on acquisition <br />costs, less any estimated residual value, computed on a straight -line method <br />(based on the normal, estimated useful life expectancy of the asset). (5 CCR <br />18013(k)) <br />Desired Results Developmental Profile is a document used to record the <br />information in the developmental profile defined in 5 CCR Section 18270.5(b) <br />that is incorporated by reference. (5 CCR 18270.5(c)) <br />Desired Results Parent Survey is a document used to solicit information from <br />parents regarding the childcare program or services that the child and family <br />receive. (5 CCR 18270.5(d)) <br />Developmental profile means a record of a child's physical, cognitive, social, <br />and emotional development that is used to inform teachers and parents about a <br />child's developmental progress in meeting desired results. In center-based <br />programs, teacher and parent observations shall be included as part of the <br />information used to complete the child's developmental profile. In family <br />childcare home education networks, the observations of agency staff, in <br />consultation with providers, and parents shall be included as part of the <br />information used to complete the child's developmental profile. (5 CCR <br />18270.5(b)) <br />Disallowed costs means costs that have been incurred but are not reimbursable <br />because they are not reasonable and/or necessary for the performance of the <br />contract or are otherwise non-reimbursable. (5 CCR 18013)