Construction
Labour-Only Subcontractor Cost
Recording the cost of a gang of workers supplied by a labour-only subcontractor (materials are provided by the main contractor).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Work-in-Progress (WIP — Labour Sub) | Asset (+) | 22,000.00 | - |
| Accounts Payable (Labour Sub) | Liability (+) | - | 22,000.00 |
💡 Accountant's Note
Labour-only subcontractors are common in construction. Their costs are direct labor to WIP, separate from specialist subcontractors who also supply materials.
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