How to Record NIST 800-172 Implementation
Recording the implementation costs for NIST 800-172 'Enhanced Security Requirements' for protecting Controlled Unclassified Information (CUI) in high-value programs.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| IT Capital Assets - Security Infrastructure | Asset | 45,000.00 | - |
| G&A Expense - Cybersecurity (Allowable) | Expense | 12,000.00 | - |
| Accounts Payable | Liability | - | 57,000.00 |
💡 Accountant's Note
Implementation involves both capitalizable hardware/software and non-capitalizable consulting/labor for control configuration, typically recovered through the G&A pool.
Practitioner & Systems Framework
💻 ERP Architecture
Map these costs to the G&A pool to ensure equitable distribution across all contracts per CAS 410.
⚠️ Audit Flags
Inclusion of implementation costs in a single year rather than amortizing capital assets correctly.
📄 Required Documentation
System Security Plan (SSP) updates, invoices for multi-factor authentication upgrades, and 800-172 compliance gap analysis.
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Expert Analysis by Qusai Ahmad
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