How to Record DLA Inbound Freight Costs
Recording the shipping and handling costs for materials sourced from the Defense Logistics Agency (DLA) that are direct-charged to a contract.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Direct Material Cost - Freight | Debit | 1,250.00 | - |
| Accounts Payable - DLA/Carrier | Credit | - | 1,250.00 |
💡 Accountant's Note
Inbound freight for materials used directly on a government contract is recorded as a direct cost, provided it is consistently treated under the contractor's CAS disclosure statement.
Practitioner & Systems Framework
💻 ERP Architecture
Associate the freight invoice with the specific purchase order or material requisition in the project accounting module.
⚠️ Audit Flags
Material handling pool allocations; freight-to-material cost ratios.
📄 Required Documentation
Bill of lading, DLA shipping instructions, and carrier invoice.
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Discussion & Community Questions
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