In this paper we examine the contention that many schools and school boards use funding generated from testing and coding of students with special needs as a means of augmenting general operating revenues. As a result, students with special needs do not receive the full benefit of the monies received for individualized programs. The article draws upon empirical studies conducted in four Albertan schools. First we describe the climate of accountability that exists in the province, and then we consider both demographic changes and the normalization of coding practices that are happening in Alberta. Following a discussion of social and cultural capital theory, we introduce the four schools, which are drawn from three distinct environments: northern, rural, and urban. We then discuss our findings, focusing especially on unproblematized coding practices and the challenges of special education. We conclude by arguing that educators need to resist the tendency for elements of political and economic capital to dominate those of social and cultural capital, and echo Starratt's (2003) call for the development of a climate of care and responsiveness in schools.