---
kind: "unit"
title: "48"
title_heading: "Federal Acquisition Regulations System"
key: "ch99/subchB/part9905"
level: "part"
label: "Part 9905"
heading: "Cost Accounting Standards for Educational Institutions"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/48/ch99-subchB-part9905"
sections_count: 40
---

# Part 9905 — Cost Accounting Standards for Educational Institutions

Title 48 C.F.R. — Federal Acquisition Regulations System › Chapter 99 — Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget › Subchapter B — Procurement Practices and Cost Accounting Standards

## Sections

- [§9905.501. Cost accounting standard—consistency in estimating, accumulating and reporting costs by educational institutions.](/cfr/48/9905.501.md)
- [§9905.501-10. Reserved](/cfr/48/9905.501-10.md)
- [§9905.501-20. Purpose.](/cfr/48/9905.501-20.md)
- [§9905.501-30. Definitions.](/cfr/48/9905.501-30.md)
- [§9905.501-40. Fundamental requirement.](/cfr/48/9905.501-40.md)
- [§9905.501-50. Techniques for application.](/cfr/48/9905.501-50.md)
- [§9905.501-60. Illustration. [Reserved]](/cfr/48/9905.501-60.md)
- [§9905.501-61. Interpretation. [Reserved]](/cfr/48/9905.501-61.md)
- [§9905.501-62. Exemption.](/cfr/48/9905.501-62.md)
- [§9905.501-63. Effective date.](/cfr/48/9905.501-63.md)
- [§9905.502. Cost accounting standard—consistency in allocating costs incurred for the same purpose by educational institutions.](/cfr/48/9905.502.md)
- [§9905.502-10. Reserved](/cfr/48/9905.502-10.md)
- [§9905.502-20. Purpose.](/cfr/48/9905.502-20.md)
- [§9905.502-30. Definitions.](/cfr/48/9905.502-30.md)
- [§9905.502-40. Fundamental requirement.](/cfr/48/9905.502-40.md)
- [§9905.502-50. Techniques for application.](/cfr/48/9905.502-50.md)
- [§9905.502-60. Illustrations.](/cfr/48/9905.502-60.md)
- [§9905.502-61. Interpretation.](/cfr/48/9905.502-61.md)
- [§9905.502-62. Exemption.](/cfr/48/9905.502-62.md)
- [§9905.502-63. Effective date.](/cfr/48/9905.502-63.md)
- [§9905.505. Accounting for unallowable costs—Educational institutions.](/cfr/48/9905.505.md)
- [§9905.505-10. Reserved](/cfr/48/9905.505-10.md)
- [§9905.505-20. Purpose.](/cfr/48/9905.505-20.md)
- [§9905.505-30. Definitions.](/cfr/48/9905.505-30.md)
- [§9905.505-40. Fundamental requirement.](/cfr/48/9905.505-40.md)
- [§9905.505-50. Techniques for application.](/cfr/48/9905.505-50.md)
- [§9905.505-60. Illustrations.](/cfr/48/9905.505-60.md)
- [§9905.505-61. Interpretation. [Reserved]](/cfr/48/9905.505-61.md)
- [§9905.505-62. Exemption.](/cfr/48/9905.505-62.md)
- [§9905.505-63. Effective date.](/cfr/48/9905.505-63.md)
- [§9905.506. Cost accounting period—Educational institutions.](/cfr/48/9905.506.md)
- [§9905.506-10. Reserved](/cfr/48/9905.506-10.md)
- [§9905.506-20. Purpose.](/cfr/48/9905.506-20.md)
- [§9905.506-30. Definitions.](/cfr/48/9905.506-30.md)
- [§9905.506-40. Fundamental requirement.](/cfr/48/9905.506-40.md)
- [§9905.506-50. Techniques for application.](/cfr/48/9905.506-50.md)
- [§9905.506-60. Illustrations.](/cfr/48/9905.506-60.md)
- [§9905.506-61. Interpretation. [Reserved]](/cfr/48/9905.506-61.md)
- [§9905.506-62. Exemption.](/cfr/48/9905.506-62.md)
- [§9905.506-63. Effective date.](/cfr/48/9905.506-63.md)