We can the more readily see the significance of viewing a child’s equipment in terms of educational and mental age, when we conceive of a Subject Quotient. This is a quotient resulting from the division of the age level reached in the test in question by the chronological age of the pupil. It is a measure of the rate of progress of the child in the school subject under consideration. Thus a ten-year-old child with ten-year-old ability in Thorndike Reading Scale Alpha 2 would have as his reading age divided by chronological age, 1.00. This may be called his Subject Quotient in Reading or his Reading Quotient. The division of what is by what would be if the child were normal gives the percentage of normality, the actual rate of progress. Since the IQ is the potential rate of progress and the SQ the actual rate of progress, the ratio of SQ to IQ gives the percentage of what that child could do, that he has actually done. Thus a child with an IQ of 1.32 whose reading quotient (his RQ) is 1.10, though he is doing work which is above normal, is not doing work which is above normal for him. His RQ⁄IQ is 1.10⁄1.32, whereas if he were progressing at his optimum rate it would equal 1.32⁄1.32. This RQ⁄IQ is the same quantity as RA⁄MA. We may call this a Subject Ratio and the average of Subject Ratios an Accomplishment Ratio. We could, if the absolute association between reading age and mental age were perfect, measure the approximation to ideal educational performance of any one child in any one elementary school subject through the approximation of this Subject Ratio to 1.00. As we will see later, Subject Quotients approach the Intelligence Quotients when special treatment is given; that is, the correlation of SQ and IQ becomes nearer 1.00 and the difference between the average IQ and the average SQ approaches zero. It is safe then to expect these Subject Ratios to be at least 1.00 before we pronounce satisfaction with the school product. There is certainly a significant relation between IQ and SQ, and the more perfect the educational procedure has been, the more it has called forth all that the child is capable of, the higher it will be. To determine whether the quotient in any school subject can be greater than the Intelligence Quotient in any significant amount, it will only be necessary after we have perfect age norms by months to get that quotient amongst enough pupils whom we know to be working at maximum. What is significant here is that the more nearly any such quotient reaches or exceeds the Intelligence Quotient the more nearly has the child been brought up to what he is able to do under the best conditions. The Accomplishment Ratio is the degree to which his actual progress has attained to his potential progress by the best possible measures of both.