Construction
Indirect Labor — Site Engineers & Supervisors
Recording the salary costs of site managers, quantity surveyors, and engineers who supervise multiple activities.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Work-in-Progress (WIP — Site Overhead) | Asset (+) | 18,000.00 | - |
| Wages Payable (Supervisory) | Liability (+) | - | 18,000.00 |
💡 Accountant's Note
Supervisory staff who work exclusively on one project are an indirect project cost allocated to that project's WIP as site overhead.
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