Part 9905 - Cost Accounting Standards for Educational Institutions  


§ 9905.501 - Cost accounting standard - consistency in estimating, accumulating and reporting costs by educational institutions.
§ 9905.502 - Cost accounting standard - consistency in allocating costs incurred for the same purpose by educational institutions.
§ 9905.505 - Accounting for unallowable costs - Educational institutions.
§ 9905.506 - Cost accounting period - 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.
§ 9905.501-61 - Interpretation.
§ 9905.501-62 - Exemption.
§ 9905.501-63 - Effective date.
§ 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.
§ 9905.505-10 - [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.
§ 9905.505-62 - Exemption.
§ 9905.505-63 - Effective date.
§ 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.
§ 9905.506-62 - Exemption.
§ 9905.506-63 - Effective date.