How to Record ISO 9001 Certification Costs
Records the costs of obtaining or maintaining ISO 9001 quality certification as an allowable indirect cost.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Manufacturing Overhead - Quality Control | Expense | 12,000.00 | - |
| Accounts Payable | Liability | - | 12,000.00 |
💡 Accountant's Note
Under FAR 31.205-1, costs of certifying quality management systems are generally allowable and are pooled into manufacturing or G&A overhead depending on the disclosure statement.
Practitioner & Systems Framework
💻 ERP Architecture
Assign to a specific indirect cost element within the Quality functional pool.
⚠️ Audit Flags
Capitalizing certification costs instead of expensing them in the period incurred.
📄 Required Documentation
Registrar invoice and a copy of the issued ISO 9001 certificate.
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