How to Record NIST 800-171 Remediation Costs
Accounting for costs incurred to fix security gaps identified during a NIST 800-171 self-assessment or audit.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| G&A - IT Security Remediation | Expense | 25,000.00 | - |
| Accounts Payable | Liability | - | 25,000.00 |
💡 Accountant's Note
Remediation costs, such as hardware upgrades or consultant fees to close security gaps, are typically charged to G&A as they benefit the entire organization's compliance posture.
Practitioner & Systems Framework
💻 ERP Architecture
Use a project code specifically for 'Cybersecurity Remediation' to segregate these costs from routine IT maintenance.
⚠️ Audit Flags
Evaluation of whether costs are capitalizable vs. expensable under CAS 404.
📄 Required Documentation
Plan of Action and Milestones (POAM), invoices from security consultants, and asset purchase receipts.
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