PART 9905—COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS
Sections
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9905.501
9905.501 Cost accounting standard—consistency in estimating, accumulating and reporting costs by educational institutions. -
9905.501-10
9905.501-10 [Reserved] -
9905.501-20
9905.501-20 Purpose. -
9905.501-30
9905.501-30 Definitions. -
9905.501-40
9905.501-40 Fundamental requirement. -
9905.501-50
9905.501-50 Techniques for application. -
9905.501-60
9905.501-60 Illustration. [Reserved] -
9905.501-61
9905.501-61 Interpretation. [Reserved] -
9905.501-62
9905.501-62 Exemption. -
9905.501-63
9905.501-63 Effective date. -
9905.502
9905.502 Cost accounting standard—consistency in allocating costs incurred for the same purpose by educational institutions. -
9905.502-10
9905.502-10 [Reserved] -
9905.502-20
9905.502-20 Purpose. -
9905.502-30
9905.502-30 Definitions. -
9905.502-40
9905.502-40 Fundamental requirement. -
9905.502-50
9905.502-50 Techniques for application. -
9905.502-60
9905.502-60 Illustrations. -
9905.502-61
9905.502-61 Interpretation. -
9905.502-62
9905.502-62 Exemption. -
9905.502-63
9905.502-63 Effective date. -
9905.505
9905.505 Accounting for unallowable costs—Educational institutions. -
9905.505-10
9905.505-10 [Reserved] -
9905.505-20
9905.505-20 Purpose. -
9905.505-30
9905.505-30 Definitions. -
9905.505-40
9905.505-40 Fundamental requirement. -
9905.505-50
9905.505-50 Techniques for application. -
9905.505-60
9905.505-60 Illustrations. -
9905.505-61
9905.505-61 Interpretation. [Reserved] -
9905.505-62
9905.505-62 Exemption. -
9905.505-63
9905.505-63 Effective date. -
9905.506
9905.506 Cost accounting period—Educational institutions. -
9905.506-10
9905.506-10 [Reserved] -
9905.506-20
9905.506-20 Purpose. -
9905.506-30
9905.506-30 Definitions. -
9905.506-40
9905.506-40 Fundamental requirement. -
9905.506-50
9905.506-50 Techniques for application. -
9905.506-60
9905.506-60 Illustrations. -
9905.506-61
9905.506-61 Interpretation. [Reserved] -
9905.506-62
9905.506-62 Exemption. -
9905.506-63
9905.506-63 Effective date.