48 CFR Part 9905
COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS
November 17, 2020
§
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
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