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Cost Accounting Standards for Educational Institutions
Law
CFR 48
Federal Acquisition Regulations System
Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget
Procurement Practices and Cost Accounting Standards
Cost Accounting Standards for Educational Institutions
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Section
9905.501
Cost accounting standard - consistency in estimating, accumulating and reporting costs by educational institutions.
Section
9905.501-10
9905.501-10 [Reserved]
Section
9905.501-20
Purpose.
Section
9905.501-30
Definitions.
Section
9905.501-40
Fundamental requirement.
Section
9905.501-50
Techniques for application.
Section
9905.501-60
9905.501-60 Illustration. [Reserved]
Section
9905.501-61
9905.501-61 Interpretation. [Reserved]
Section
9905.501-62
Exemption.
Section
9905.501-63
Effective date.
Section
9905.502
Cost accounting standard - consistency in allocating costs incurred for the same purpose by educational institutions.
Section
9905.502-10
9905.502-10 [Reserved]
Section
9905.502-20
Purpose.
Section
9905.502-30
Definitions.
Section
9905.502-40
Fundamental requirement.
Section
9905.502-50
Techniques for application.
Section
9905.502-60
Illustrations.
Section
9905.502-61
Interpretation.
Section
9905.502-62
Exemption.
Section
9905.502-63
Effective date.
Section
9905.505
Accounting for unallowable costs - Educational institutions.
Section
9905.505-10
9905.505-10 [Reserved]
Section
9905.505-20
Purpose.
Section
9905.505-30
Definitions.
Section
9905.505-40
Fundamental requirement.
Section
9905.505-50
Techniques for application.
Section
9905.505-60
Illustrations.
Section
9905.505-61
9905.505-61 Interpretation. [Reserved]
Section
9905.505-62
Exemption.
Section
9905.505-63
Effective date.
Section
9905.506
Cost accounting period - Educational institutions.
Section
9905.506-10
9905.506-10 [Reserved]
Section
9905.506-20
Purpose.
Section
9905.506-30
Definitions.
Section
9905.506-40
Fundamental requirement.
Section
9905.506-50
Techniques for application.
Section
9905.506-60
Illustrations.
Section
9905.506-61
9905.506-61 Interpretation. [Reserved]
Section
9905.506-62
Exemption.
Section
9905.506-63
Effective date.