For purposes of accreditation by the state board, the four-year adjusted cohort graduation rate for each school district and any schools operated by such school district, including any virtual school, shall be determined by excluding any student who: (a) Had not earned sufficient credits to be expected to graduate in the same school year as such student's cohort at the time that such student transferred to and enrolled in such school or school district; or (b) was enrolled in such school or school district but subsequently transferred to a nonaccredited private school in Kansas or another state.
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