Construction
EOSB Monthly Provision — Site Staff
Accruing the end-of-service benefit for long-term site employees as required by Jordanian labor law.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Work-in-Progress (WIP — Labor Cost) | Asset (+) | 2,500.00 | - |
| Provision for EOSB (Site Staff) | Liability (+) | - | 2,500.00 |
💡 Accountant's Note
EOSB for site workers is a direct labor cost and is allocated to WIP. For office and admin staff, EOSB goes to overhead expense. This distinction is critical for accurate project cost reporting.
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