This manual outlines the procedure for counting dropouts from the Nevada schools. The State Department of Education instituted a new dropout counting procedure to its student accounting system in January 1988 as part of its response to recommendations of a task force on at-risk youth. The count is taken from each secondary school and includes students who finished grade 8 but did not enroll in grade 9, as well as students in grades 9, 10, 11, and 12. An outline of the general procedure and a definition of the dropout period are provided; and how withdrawals are recorded, how dropouts are reported, and the codes used in counting students as withdrawals are described. Appendix A lists school district liaisons. Appendices B and C provide the reporting form and a schematic of the dropout period, respectively. (SLD)