CFR›Title 48›Chapter 99›Part 9905›48 CFR 9905.505 Citation48 CFR 9905.505CorpusDaily eCFRDisplayed edition2026-09-01Last updated2026-09-01 9905.505 Accounting for unallowable costs—Educational institutions. Previous 9905.502-63 9905.502-63 Effective date. Next 9905.505-20 9905.505-20 Purpose.