How to Record Lab Oven Calibration Fees
Accounting for professional calibration services for vacuum ovens used in cannabis oil purging and decarboxylation.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| COGS - Quality Control | Expense | 600.00 | - |
| Cash | Asset | - | 600.00 |
💡 Accountant's Note
Calibration is a necessary component of quality control and equipment maintenance for cannabis extraction. Because it is essential to the manufacturing process, it is a deductible COGS expense for the producer.
Practitioner & Systems Framework
💻 ERP Architecture
Schedule recurring journal entries or reminders to match the required calibration frequency.
⚠️ Audit Flags
Failure to provide calibration certificates during a regulatory or financial audit.
📄 Required Documentation
Calibration certificate and service report from a certified technician.
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Discussion & Community Questions
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