How to Record DLA Disposition Processing
Records the costs associated with transporting and processing surplus government property for return via the Defense Logistics Agency (DLA) Disposition Services.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Allowable Indirect Material Handling Pool | Debit | 12,500.00 | - |
| Accounts Payable / Cash | Credit | - | 12,500.00 |
💡 Accountant's Note
Costs incurred to comply with DLA disposition requirements for scrap or surplus government-owned material are generally allowable indirect costs if they benefit the contract base.
Practitioner & Systems Framework
💻 ERP Architecture
Ensure costs are mapped to a specific DLA disposition cost center within the overhead pool.
⚠️ Audit Flags
Large spikes in material handling pools coinciding with contract closeouts.
📄 Required Documentation
DLA Form 1348-1A (Issue Release/Receipt Document) and transportation manifests.
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