How to Record CDRL Preparation Labor
Accounting for direct labor hours specifically spent on the preparation and submission of Contract Data Requirements List (CDRL) items.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Direct Contract Labor - CDRL Preparation | Debit | 4,500.00 | - |
| Accrued Payroll | Credit | - | 4,500.00 |
💡 Accountant's Note
CDRLs are specific data deliverables required under a contract. Labor spent creating these reports is generally charged as direct labor to the specific contract task.
Practitioner & Systems Framework
💻 ERP Architecture
Set up a specific work breakdown structure (WBS) element for each CDRL or group of CDRLs to track labor separately.
⚠️ Audit Flags
Excessive labor hours on administrative reporting versus technical execution tasks during DCAA floor checks.
📄 Required Documentation
Timecards mapped to the CDRL WBS and a log of submitted DD Form 1423 items.
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Discussion & Community Questions
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