Title 48

PART 9905

Part 9905 - Cost Accounting Standards For Educational Institutions

PART 9905 - COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS Authority:Pub. L. 100-679, 102 Stat. 4056, 41 U.S.C. 422. Source:59 FR 55770, Nov. 8, 1994, unless otherwise noted.

48:7.0.10.26.6.0.1.1SECTION 9905.501
   9905.501 Cost accounting standard - consistency in estimating, accumulating and reporting costs by educational institutions.
48:7.0.10.26.6.0.1.2SECTION 9905.501-10
   9905.501-10 [Reserved]
48:7.0.10.26.6.0.1.3SECTION 9905.501-20
   9905.501-20 Purpose.
48:7.0.10.26.6.0.1.4SECTION 9905.501-30
   9905.501-30 Definitions.
48:7.0.10.26.6.0.1.5SECTION 9905.501-40
   9905.501-40 Fundamental requirement.
48:7.0.10.26.6.0.1.6SECTION 9905.501-50
   9905.501-50 Techniques for application.
48:7.0.10.26.6.0.1.7SECTION 9905.501-60
   9905.501-60 Illustration. [Reserved]
48:7.0.10.26.6.0.1.8SECTION 9905.501-61
   9905.501-61 Interpretation. [Reserved]
48:7.0.10.26.6.0.1.9SECTION 9905.501-62
   9905.501-62 Exemption.
48:7.0.10.26.6.0.1.10SECTION 9905.501-63
   9905.501-63 Effective date.
48:7.0.10.26.6.0.1.11SECTION 9905.502
   9905.502 Cost accounting standard - consistency in allocating costs incurred for the same purpose by educational institutions.
48:7.0.10.26.6.0.1.12SECTION 9905.502-10
   9905.502-10 [Reserved]
48:7.0.10.26.6.0.1.13SECTION 9905.502-20
   9905.502-20 Purpose.
48:7.0.10.26.6.0.1.14SECTION 9905.502-30
   9905.502-30 Definitions.
48:7.0.10.26.6.0.1.15SECTION 9905.502-40
   9905.502-40 Fundamental requirement.
48:7.0.10.26.6.0.1.16SECTION 9905.502-50
   9905.502-50 Techniques for application.
48:7.0.10.26.6.0.1.17SECTION 9905.502-60
   9905.502-60 Illustrations.
48:7.0.10.26.6.0.1.18SECTION 9905.502-61
   9905.502-61 Interpretation.
48:7.0.10.26.6.0.1.19SECTION 9905.502-62
   9905.502-62 Exemption.
48:7.0.10.26.6.0.1.20SECTION 9905.502-63
   9905.502-63 Effective date.
48:7.0.10.26.6.0.1.21SECTION 9905.505
   9905.505 Accounting for unallowable costs - Educational institutions.
48:7.0.10.26.6.0.1.22SECTION 9905.505-10
   9905.505-10 [Reserved]
48:7.0.10.26.6.0.1.23SECTION 9905.505-20
   9905.505-20 Purpose.
48:7.0.10.26.6.0.1.24SECTION 9905.505-30
   9905.505-30 Definitions.
48:7.0.10.26.6.0.1.25SECTION 9905.505-40
   9905.505-40 Fundamental requirement.
48:7.0.10.26.6.0.1.26SECTION 9905.505-50
   9905.505-50 Techniques for application.
48:7.0.10.26.6.0.1.27SECTION 9905.505-60
   9905.505-60 Illustrations.
48:7.0.10.26.6.0.1.28SECTION 9905.505-61
   9905.505-61 Interpretation. [Reserved]
48:7.0.10.26.6.0.1.29SECTION 9905.505-62
   9905.505-62 Exemption.
48:7.0.10.26.6.0.1.30SECTION 9905.505-63
   9905.505-63 Effective date.
48:7.0.10.26.6.0.1.31SECTION 9905.506
   9905.506 Cost accounting period - Educational institutions.
48:7.0.10.26.6.0.1.32SECTION 9905.506-10
   9905.506-10 [Reserved]
48:7.0.10.26.6.0.1.33SECTION 9905.506-20
   9905.506-20 Purpose.
48:7.0.10.26.6.0.1.34SECTION 9905.506-30
   9905.506-30 Definitions.
48:7.0.10.26.6.0.1.35SECTION 9905.506-40
   9905.506-40 Fundamental requirement.
48:7.0.10.26.6.0.1.36SECTION 9905.506-50
   9905.506-50 Techniques for application.
48:7.0.10.26.6.0.1.37SECTION 9905.506-60
   9905.506-60 Illustrations.
48:7.0.10.26.6.0.1.38SECTION 9905.506-61
   9905.506-61 Interpretation. [Reserved]
48:7.0.10.26.6.0.1.39SECTION 9905.506-62
   9905.506-62 Exemption.
48:7.0.10.26.6.0.1.40SECTION 9905.506-63
   9905.506-63 Effective date.