[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: 48CFR9905.506-63] [Page 489] 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. 9905.506-63 Effective date. This Standard is effective as of January 9, 1995. For institutions with no previous CAS-covered contracts, this Standard shall be applied as of the start of its next fiscal year beginning after receipt of a contract to which this Standard is applicable.