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UNCERTAIN TAX POSITION PRESCRIBES RECOGNITION THRESHOLDS THAT MUST BE MET BEFORE A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS AND PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. UNDER UNCERTAIN TAX POSITION, AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A \"MORE-LIKELY-THAN-NOT\" THRESHOLD. ALL RELATED INTEREST AND PENALTIES WOULD BE EXPENSED AS INCURRED. THE SCHOOL HAS EVALUATED ITS TAX POSITION FOR THE YEAR ENDED AUGUST 31, 2010 AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL FILES ITS TAX RETURNS AS PRESCRIBED BY TAX LAWS OF THE JURISDICTIONS IN WHICH IT OPERATES. 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