How to Record BAA Technology Transfer Costs
Records the costs associated with transferring technology results from a Broad Agency Announcement (BAA) research project.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Direct Project Expense - BAA Tech Transfer | Expense | 15,000.00 | - |
| Accounts Payable | Liability | - | 15,000.00 |
💡 Accountant's Note
Costs of documenting and transferring research results to the government or a designated third party as required by a BAA contract are direct allowable costs.
Practitioner & Systems Framework
💻 ERP Architecture
Charge to a specific charge code dedicated to the Technology Transfer Plan (TTP) task.
⚠️ Audit Flags
Large technology transfer fees or consulting payments in research phases.
📄 Required Documentation
Technology Transfer Plan, delivery receipts, and subcontractor invoices for specialized documentation.
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