Part 9905 — Cost Accounting Standards for Educational Institutions
- §9905.501 Cost accounting standard—consistency in estimating, accumulating and reporting costs by educational institutions.
- §9905.501-10 Reserved
- §9905.501-20 Purpose.
- §9905.501-30 Definitions.
- §9905.501-40 Fundamental requirement.
- §9905.501-50 Techniques for application.
- §9905.501-60 Illustration. [Reserved]
- §9905.501-61 Interpretation. [Reserved]
- §9905.501-62 Exemption.
- §9905.501-63 Effective date.
- §9905.502 Cost accounting standard—consistency in allocating costs incurred for the same purpose by educational institutions.
- §9905.502-10 Reserved
- §9905.502-20 Purpose.
- §9905.502-30 Definitions.
- §9905.502-40 Fundamental requirement.
- §9905.502-50 Techniques for application.
- §9905.502-60 Illustrations.
- §9905.502-61 Interpretation.
- §9905.502-62 Exemption.
- §9905.502-63 Effective date.
- §9905.505 Accounting for unallowable costs—Educational institutions.
- §9905.505-10 Reserved
- §9905.505-20 Purpose.
- §9905.505-30 Definitions.
- §9905.505-40 Fundamental requirement.
- §9905.505-50 Techniques for application.
- §9905.505-60 Illustrations.
- §9905.505-61 Interpretation. [Reserved]
- §9905.505-62 Exemption.
- §9905.505-63 Effective date.
- §9905.506 Cost accounting period—Educational institutions.
- §9905.506-10 Reserved
- §9905.506-20 Purpose.
- §9905.506-30 Definitions.
- §9905.506-40 Fundamental requirement.
- §9905.506-50 Techniques for application.
- §9905.506-60 Illustrations.
- §9905.506-61 Interpretation. [Reserved]
- §9905.506-62 Exemption.
- §9905.506-63 Effective date.