How to Record IVD Reagent Validation Lots
Expensing reagent lots used specifically for internal validation of new laboratory instruments.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Research and Development Expense | dr | 3,100.00 | - |
| Inventory - Reagents | cr | - | 3,100.00 |
💡 Accountant's Note
Reagents consumed during the validation or 'bridge' phase of new equipment installation cannot be capitalized as they are consumed for R&D/Compliance purposes.
Practitioner & Systems Framework
💻 ERP Architecture
Use specific 'Non-Billable' reason codes in the inventory management system for validation consumption.
⚠️ Audit Flags
High inventory shrinkage in the lab that is actually unrecorded validation consumption.
📄 Required Documentation
Validation protocols and instrument calibration logs.
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