This document discusses organ system maturation in different species. It begins with an overview of concepts like physiologic time and ontogeny recapitulating phylogeny. It then reviews challenges in selecting animal models for preclinical pediatric toxicity testing due to differences in developmental processes across species. The document also compares maturation of organ systems, reproductive development, and other milestones in rats and humans. It notes strengths and weaknesses of current safety assessment approaches and suggests modifications.