COE is a one- or two-year course offered to eleventh and twelfth grade students who are enrolled in one of the approved business education programs. It is the supervised, on-the-job instructional phase of an occupational preparation program in business education. After students attend the required courses and the appropriate business education course, they continue related training in an office for the remainder of the school day. The teacher-coordinator develops with the on-the-job sponsor and the student an individualized training plan identifying learning experiences related to the student's occupational objective. COE may be taken more than once for credit.