48 CFR Part 9905 — Cost Accounting Standards for Educational Institutions
- § 9905.501— Cost accounting standard—consistency in estimating, accumulating and reporting costs by educational institutions.
- § 9905.501-20— Purpose.
- § 9905.501-30— Definitions.
- § 9905.501-40— Fundamental requirement.
- § 9905.501-50— Techniques for application.
- § 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.
- § 9905.502-20— 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.
- § 9905.505-20— Purpose.
- § 9905.505-30— Definitions.
- § 9905.505-40— Fundamental requirement.
- § 9905.505-50— Techniques for application.
- § 9905.505-60— Illustrations.
- § 9905.505-62— Exemption.
- § 9905.505-63— Effective date.
- § 9905.506— Cost accounting period—Educational institutions.
- § 9905.506-20— Purpose.
- § 9905.506-30— Definitions.
- § 9905.506-40— Fundamental requirement.
- § 9905.506-50— Techniques for application.
- § 9905.506-60— Illustrations.
- § 9905.506-62— Exemption.
- § 9905.506-63— Effective date.