How to Record CUI Handling Training
Records the labor and material costs associated with training employees on Controlled Unclassified Information (CUI) handling requirements.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Indirect Labor - Training | Expense | 15,000.00 | - |
| Accrued Payroll | Liability | - | 15,000.00 |
💡 Accountant's Note
Training for CUI is a mandatory requirement under DFARS 252.204-7012 and is recorded as an allowable indirect cost within the overhead or G&A pool.
Practitioner & Systems Framework
💻 ERP Architecture
Set up a specific project code for 'CUI Training' to capture all related labor and materials.
⚠️ Audit Flags
Employee timecards missing specific training labor codes.
📄 Required Documentation
Training attendance logs, syllabus, compliance certificate.
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Discussion & Community Questions
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