How to Record AS9100 Non-Conformance Labor
Recording labor hours dedicated to addressing systemic non-conformances identified during an AS9100 quality management system audit.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Quality Assurance Indirect Labor | Expense | 4,200.00 | - |
| Wages Payable | Liability | - | 4,200.00 |
💡 Accountant's Note
Labor for correcting systemic quality issues is typically charged to an indirect quality pool rather than a specific contract to ensure the cost is shared across the benefitting base in accordance with CAS 418.
Practitioner & Systems Framework
💻 ERP Architecture
Assign a specific indirect charge code for 'AS9100 Corrective Action' within the timekeeping system.
⚠️ Audit Flags
Labor mischarging between direct contract rework and indirect systemic corrective action.
📄 Required Documentation
AS9100 Audit Report, Corrective Action Request (CAR), and employee timesheets.
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