Code of Federal Regulations > Title 48 > Chapter 99 > Part 9905 - PART 9905—COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

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.