How to Record Defense Program Review Labor
Captures direct labor hours specifically dedicated to government-mandated Program Management Reviews (PMR) or Technical Review Boards.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Direct Labor - Defense Contract | Debit | 12,500.00 | - |
| Accrued Wages | Credit | - | 12,500.00 |
💡 Accountant's Note
Records direct labor costs incurred by project managers and engineers while preparing for and attending formal PMRs required by the Statement of Work.
Practitioner & Systems Framework
💻 ERP Architecture
Use a specific Work Breakdown Structure (WBS) element for Program Management or PMR support.
⚠️ Audit Flags
Verification of labor charging via timesheets during the specific PMR window.
📄 Required Documentation
PMR meeting minutes, attendee list, and corresponding timesheet entries for the period.
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Discussion & Community Questions
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