§ 9905.501 Cost accounting standard–consistency in estimating, accumulating and reporting costs by educational institutions
§ 9905.501-20 Purpose
§ 9905.501-30 Definitions
§ 9905.501-40 Fundamental requirement
§ 9905.501-50 Techniques for application
§ 9905.501-62 Exemption
§ 9905.501-63 Effective date
§ 9905.502 Cost accounting standard–consistency in allocating costs incurred for the same purpose by educational institutions
§ 9905.502-20 Purpose
§ 9905.502-30 Definitions
§ 9905.502-40 Fundamental requirement
§ 9905.502-50 Techniques for application
§ 9905.502-60 Illustrations
§ 9905.502-61 Interpretation
§ 9905.502-62 Exemption
§ 9905.502-63 Effective date
§ 9905.505 Accounting for unallowable costs–Educational institutions
§ 9905.505-20 Purpose
§ 9905.505-30 Definitions
§ 9905.505-40 Fundamental requirement
§ 9905.505-50 Techniques for application
§ 9905.505-60 Illustrations
§ 9905.505-62 Exemption
§ 9905.505-63 Effective date
§ 9905.506 Cost accounting period–Educational institutions
§ 9905.506-20 Purpose
§ 9905.506-30 Definitions
§ 9905.506-40 Fundamental requirement
§ 9905.506-50 Techniques for application
§ 9905.506-60 Illustrations
§ 9905.506-62 Exemption
§ 9905.506-63 Effective date
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Terms Used In 48 CFR Part 9905 - Cost Accounting Standards for Educational Institutions

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.