Title 48, Part 9905 — Cost Accounting Standards for Educational Institutions

Section 9905.501

9905.501 Cost accounting standard—consistency in estimating, accumulating and reporting costs by educational institutions.

Section 9905.501-10

9905.501-10 [Reserved]

Section 9905.501-20

9905.501-20 Purpose.

Section 9905.501-30

9905.501-30 Definitions.

Section 9905.501-40

9905.501-40 Fundamental requirement.

Section 9905.501-50

9905.501-50 Techniques for application.

Section 9905.501-60

9905.501-60 Illustration. [Reserved]

Section 9905.501-61

9905.501-61 Interpretation. [Reserved]

Section 9905.501-62

9905.501-62 Exemption.

Section 9905.501-63

9905.501-63 Effective date.

Section 9905.502

9905.502 Cost accounting standard—consistency in allocating costs incurred for the same purpose by educational institutions.

Section 9905.502-10

9905.502-10 [Reserved]

Section 9905.502-20

9905.502-20 Purpose.

Section 9905.502-30

9905.502-30 Definitions.

Section 9905.502-40

9905.502-40 Fundamental requirement.

Section 9905.502-50

9905.502-50 Techniques for application.

Section 9905.502-60

9905.502-60 Illustrations.

Section 9905.502-61

9905.502-61 Interpretation.

Section 9905.502-62

9905.502-62 Exemption.

Section 9905.502-63

9905.502-63 Effective date.

Section 9905.505

9905.505 Accounting for unallowable costs—Educational institutions.

Section 9905.505-10

9905.505-10 [Reserved]

Section 9905.505-20

9905.505-20 Purpose.

Section 9905.505-30

9905.505-30 Definitions.

Section 9905.505-40

9905.505-40 Fundamental requirement.

Section 9905.505-50

9905.505-50 Techniques for application.

Section 9905.505-60

9905.505-60 Illustrations.

Section 9905.505-61

9905.505-61 Interpretation. [Reserved]

Section 9905.505-62

9905.505-62 Exemption.

Section 9905.505-63

9905.505-63 Effective date.

Section 9905.506

9905.506 Cost accounting period—Educational institutions.

Section 9905.506-10

9905.506-10 [Reserved]

Section 9905.506-20

9905.506-20 Purpose.

Section 9905.506-30

9905.506-30 Definitions.

Section 9905.506-40

9905.506-40 Fundamental requirement.

Section 9905.506-50

9905.506-50 Techniques for application.

Section 9905.506-60

9905.506-60 Illustrations.

Section 9905.506-61

9905.506-61 Interpretation. [Reserved]

Section 9905.506-62

9905.506-62 Exemption.

Section 9905.506-63

9905.506-63 Effective date.