It is designed to work in conjunction with Riegeluth's theory, dealing with forms of content that elaboration does not lend itself to. The theory classifies learning into two dimensions. The first is content, which consists of facts, concepts, procedures and principles. The theory classifies learning using these dimensions.
Content ranges from facts, which are the most basic forms of content, to principles.
By forming a matrix using content and performance, the instructor determines which elements on the matrix are the goals for the learner. To comprehend this matrix more completely it becomes necessary to define the elements of learning. Content is the actual information to be learned. Some examples are names, dates, and events. Concepts are symbols, events and objects that share characteristics and are identified by the same name.