Locating educational courses in a distributed environment is a daunting task. This is made even more demanding when the courses have been subdivided into reusable modules, as the number of objects rapidly increases. Metadata--searchable descriptions of the objects--supports this process. This report, sponsored by the Air Force Institute for Advanced Distributed Learning and funded by the Joint ADL Co-Lab, describes the process and findings of a project to develop guidelines and taxonomies to facilitate content reuse. The project's goal was to develop an appropriate set of metadata fields and the vocabularies and taxonomies to be used to populate those fields. The project methodology featured a meeting of course developers at several levels collaborating to define metadata and the rules for reuse. There are five significant outcomes from this project: (1) A set of defined metadata fields; (2) Value domains including three existing sources for the primary taxonomies; (3) Models and rules for module development and reuse; (4) Validation of methodology; (5) Prototype tagging tool. The methods used during the face-to-face meeting of course developers may prove valuable to others in the development of metadata fields and taxonomies. Participants focused on real courses and modules; a concrete task to force fit a module into multiple courses, thus ensuring reusability, while multiple independently tasked recorders captured the process. The discovery of existing resources for subject, application domain and proficiency level leads to the possibility of existing sources of taxonomies for other career fields. Team agreement on a common course structure model to support reusable modules was a surprising result. The metadata fields, value domains, and course structures model are compatible with SCORM and attest to the utility of the SCORM specifications. The method and the project results need to be tested for replication, but offer a working model that can be used by the broader ADL community.