How to Record DCMA Plant Clearance Labor
Accounting for internal labor hours dedicated to the formal DCMA plant clearance process for the disposal of excess or surplus government property.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Overhead - Property Administration | Debit | 1,850.00 | - |
| Accrued Payroll | Credit | - | 1,850.00 |
💡 Accountant's Note
Labor costs associated with identifying, tagging, and reporting excess government property via the Plant Clearance Automated Reutilization Screening System (PCARSS) are generally allowable indirect costs.
Practitioner & Systems Framework
💻 ERP Architecture
Ensure labor is mapped to an overhead pool compliant with CAS 403/410 logic.
⚠️ Audit Flags
Excessive labor hours charged to property administration during contract closeout phases.
📄 Required Documentation
PCARSS upload confirmation and labor timesheets specifically coded to plant clearance.
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