From the DOE website
A Business Community (ABC) School Program
The 2006 Legislature passed Committee Substitute for Committee Substitute for Senate Bill 772 to amend Section 1013.501, Florida Statutes (Florida Business and Education in School Together (BEST) Program), and create Section 1013.721, Florida Statutes (A Business-Community (ABC) School Program.–) to increase business partnerships in education to encourage the formation of partnerships between business and education, to reduce school and classroom overcrowding throughout the state, to offset the high costs of educational facilities construction, and to use due diligence and sound business practices in using available educational space. An ABC School is a public school that offers instruction to students from kindergarten through third grade at a business site. The school may offer instruction in any single grade level or for multiple grade levels. The school board provides the appropriate instructional, support, and administrative staff and textbooks, materials, and supplies and the host business provides the appropriate types of space for operating the school.