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. Concepts make up a large portion of language and understanding them is integral to communication. They explain or predict why something happens in a particular way. Performance is the manner in which the student applies content. The matrix is set up to discover what level of performance is needed for each area of content.