How to Record Counterfeit Part Detection
Recording costs for screening and testing components for authenticity per DFARS 252.246-7007.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Quality Control - Inspection Labor (Allowable) | Debit | 12,500.00 | - |
| Accrued Payroll | Credit | - | 12,500.00 |
💡 Accountant's Note
DFARS 252.246-7007 requires contractors to establish a system for detecting and avoiding counterfeit electronic parts. These inspection costs are generally allowable as indirect quality costs.
Practitioner & Systems Framework
💻 ERP Architecture
Use a specific work order for counterfeit avoidance testing within the Quality module.
⚠️ Audit Flags
Sudden spikes in quality labor during component shortages; DCAA review of supply chain traceability.
📄 Required Documentation
Test reports, certificate of conformances (CoC), and traceability logs to the Original Component Manufacturer.
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