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Electronic Code of Federal Regulations

e-CFR data is current as of December 4, 2019

Title 48Chapter 99Subchapter BPart 9905


TITLE 48—Federal Acquisition Regulations System

CHAPTER 99—COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET

SUBCHAPTER B—PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS

PART 9905—COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS

rule
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.

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