How to Record AS9102 FAI Labor
Recording direct labor hours specifically associated with First Article Inspection (FAI) requirements under AS9102 standards.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Work-in-Process - Direct Labor (FAI) | Debit | 12,500.00 | - |
| Accrued Payroll | Credit | - | 12,500.00 |
💡 Accountant's Note
Direct labor costs incurred during the specialized inspection process required for the first production run of a new aerospace component.
Practitioner & Systems Framework
💻 ERP Architecture
Use a specific task code in the project manufacturing module to track AS9102 compliance costs separately from standard production labor.
⚠️ Audit Flags
Labor charging codes not matching FAI work instructions; excessive hours relative to complexity.
📄 Required Documentation
AS9102 Form 1, 2, and 3; labor timecards with FAI task strings.
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