[Code of Federal Regulations] [Title 48, Volume 7] [Revised as of October 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR9905.502] [Page 481] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 99--COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PART 9905--COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS--Table of Contents Sec. 9905.502 Cost accounting standard--consistency in allocating costs incurred for the same purpose by educational institutions.