How to Record DD1149 Shipping Labor
Records the direct labor costs for preparing DD Form 1149 for the shipment of non-milestone government property.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Direct Labor - Contract Material Handling | Expense | 950.00 | - |
| Accrued Wages Payable | Liability | - | 950.00 |
💡 Accountant's Note
The effort to document and process the transfer of government property using DD1149 is typically charged as direct labor to the specific contract requiring the move.
Practitioner & Systems Framework
💻 ERP Architecture
Ensure the labor category for the warehouse staff allows for direct charging in the work breakdown structure (WBS).
⚠️ Audit Flags
Charging shipping labor to direct contracts when the indirect pool already includes shipping/receiving overhead.
📄 Required Documentation
Signed DD Form 1149 and daily labor records specifying the contract number.
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Discussion & Community Questions
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