How to Record DCMA On-site Office Space Costs
Accounting for the facility and administrative costs associated with providing dedicated office space to DCMA on-site representatives.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Facilities Overhead - Allowable | Debit | 4,500.00 | - |
| Accounts Payable / Cash | Credit | - | 4,500.00 |
💡 Accountant's Note
Contractors are often required to provide space for government oversight. These costs are generally allowable and allocated through the facilities or G&A pool.
Practitioner & Systems Framework
💻 ERP Architecture
Allocate via an indirect cost pool based on the established base (e.g., total square footage or head count).
⚠️ Audit Flags
Comparison of square footage allocated to DCMA versus commercial activities.
📄 Required Documentation
Floor plans, facility lease agreements, and DCMA MOU (Memorandum of Understanding).
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Discussion & Community Questions
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