How to Record CMMC Level 2 Assessment Fees
Fees paid to a C3PAO for a formal CMMC Level 2 certification assessment.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| G&A Expense - Professional Fees | Debit | 35,000.00 | - |
| Accounts Payable | Credit | - | 35,000.00 |
💡 Accountant's Note
CMMC assessment fees are considered a cost of doing business with the DoD and are typically allocated via G&A overhead pools.
Practitioner & Systems Framework
💻 ERP Architecture
Record in G&A overhead pool as a non-recurring professional service fee.
⚠️ Audit Flags
Assessment of segments not performing government work.
📄 Required Documentation
C3PAO contract, assessment results, and payment confirmation.
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