Special education is optionally tailored in that it is an instruction or learning process that best serves the set of learners or students who are disabled. It also offers accommodations, special instructional services, and customized teaching practices to facilitate the achievement of students academically, socially, and emotionally. Special education provides equal access to education regulated by the IDEA (Individuals with Disabilities Education Act) in the U.S., as well as other jurisdictions around the world.