| Section 9905.501 | Purpose | 
                
                
                  | Section 9905.501-20 | Definitions | 
                
                
                  | Section 9905.501-30 | Fundamental requirement | 
                
                
                  | Section 9905.501-40 | Techniques for application | 
                
                
                  | Section 9905.501-50 | Illustration | 
                
                
                  | Section 9905.501-60 | Interpretation | 
                
                
                  | Section 9905.501-61 | Exemption | 
                
                
                  | Section 9905.501-62 | Effective date | 
                
                
                  | Section 9905.501-63 | Cost accounting standard--consistency in allocating costs incurred for the same purpose by educational institutions | 
                
                
                  | Section 9905.502 | Purpose | 
                
                
                  | Section 9905.502-20 | Definitions | 
                
                
                  | Section 9905.502-30 | Fundamental requirement | 
                
                
                  | Section 9905.502-40 | Techniques for application | 
                
                
                  | Section 9905.502-50 | Illustrations | 
                
                
                  | Section 9905.502-60 | Interpretation | 
                
                
                  | Section 9905.502-61 | Exemption | 
                
                
                  | Section 9905.502-62 | Effective date | 
                
                
                  | Section 9905.502-63 | Accounting for unallowable costs--Educational institutions | 
                
                
                  | Section 9905.505 | Purpose | 
                
                
                  | Section 9905.505-20 | Definitions | 
                
                
                  | Section 9905.505-30 | Fundamental requirement | 
                
                
                  | Section 9905.505-40 | Techniques for application | 
                
                
                  | Section 9905.505-50 | Illustrations | 
                
                
                  | Section 9905.505-60 | Interpretation | 
                
                
                  | Section 9905.505-61 | Exemption | 
                
                
                  | Section 9905.505-62 | Effective date | 
                
                
                  | Section 9905.505-63 | Cost accounting period--Educational institutions | 
                
                
                  | Section 9905.506 | Purpose | 
                
                
                  | Section 9905.506-20 | Definitions | 
                
                
                  | Section 9905.506-30 | Fundamental requirement | 
                
                
                  | Section 9905.506-40 | Techniques for application | 
                
                
                  | Section 9905.506-50 | Illustrations | 
                
                
                  | Section 9905.506-60 | Interpretation | 
                
                
                  | Section 9905.506-61 | Exemption | 
                
                
                  | Section 9905.506-62 | Effective date |