48 CFR Part 9905 - PART 9905—COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS

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  1. 9905.501 Cost accounting standard—consistency in estimating, accumulating and reporting costs by educational institutions.
  2. 9905.501-10 [Reserved]
  3. 9905.501-20 Purpose.
  4. 9905.501-30 Definitions.
  5. 9905.501-40 Fundamental requirement.
  6. 9905.501-50 Techniques for application.
  7. 9905.501-60 Illustration. [Reserved]
  8. 9905.501-61 Interpretation. [Reserved]
  9. 9905.501-62 Exemption.
  10. 9905.501-63 Effective date.
  11. 9905.502 Cost accounting standard—consistency in allocating costs incurred for the same purpose by educational institutions.
  12. 9905.502-10 [Reserved]
  13. 9905.502-20 Purpose.
  14. 9905.502-30 Definitions.
  15. 9905.502-40 Fundamental requirement.
  16. 9905.502-50 Techniques for application.
  17. 9905.502-60 Illustrations.
  18. 9905.502-61 Interpretation.
  19. 9905.502-62 Exemption.
  20. 9905.502-63 Effective date.
  21. 9905.505 Accounting for unallowable costs—Educational institutions.
  22. 9905.505-10 [Reserved]
  23. 9905.505-20 Purpose.
  24. 9905.505-30 Definitions.
  25. 9905.505-40 Fundamental requirement.
  26. 9905.505-50 Techniques for application.
  27. 9905.505-60 Illustrations.
  28. 9905.505-61 Interpretation. [Reserved]
  29. 9905.505-62 Exemption.
  30. 9905.505-63 Effective date.
  31. 9905.506 Cost accounting period—Educational institutions.
  32. 9905.506-10 [Reserved]
  33. 9905.506-20 Purpose.
  34. 9905.506-30 Definitions.
  35. 9905.506-40 Fundamental requirement.
  36. 9905.506-50 Techniques for application.
  37. 9905.506-60 Illustrations.
  38. 9905.506-61 Interpretation. [Reserved]
  39. 9905.506-62 Exemption.
  40. 9905.506-63 Effective date.
Authority:
Pub. L. 100–679, 102 Stat. 4056, 41 U.S.C. 422.
Source:
59 FR 55770, Nov. 8, 1994, unless otherwise noted.