How to Record Anti-Counterfeit Lab Fees
Records the costs of third-party laboratory testing to verify the authenticity of electronic parts as required by DFARS 252.246-7007.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Quality Control - External Lab Services | Expense | 4,500.00 | - |
| Accounts Payable | Liability | - | 4,500.00 |
💡 Accountant's Note
Laboratory fees for counterfeit detection are allowable costs under the quality assurance requirements of DFARS, often treated as direct costs if testing is part-specific for a contract.
Practitioner & Systems Framework
💻 ERP Architecture
Map these costs to the Quality Assurance cost center within the specific project hierarchy.
⚠️ Audit Flags
High frequency of testing for 'at-risk' electronic parts and reconciliation with DFARS compliance plans.
📄 Required Documentation
Lab test reports (AS6171/AS6081), vendor certificates of conformance, and purchase orders for lab services.
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