How to Record Berry Amendment Labor
Records the labor costs for procurement specialists to verify the domestic origin of textiles and specialty metals for DoD contracts.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Material Handling Overhead - Labor | Expenses | 3,100.00 | - |
| Accrued Payroll | Liability | - | 3,100.00 |
💡 Accountant's Note
The Berry Amendment requires specific sourcing for DoD items; the labor to verify Certificates of Conformance (CoC) is an allowable indirect material management cost.
Practitioner & Systems Framework
💻 ERP Architecture
Labor should be tracked via a material handling indirect labor code to ensure proper allocation over the material base.
⚠️ Audit Flags
DoD contract awards for clothing, fabrics, or specialty metals where DFARS 252.225-7001 applies.
📄 Required Documentation
CoCs from suppliers, supply chain verification logs, and labor distribution reports.
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Discussion & Community Questions
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