How to Record OCONUS Temporary Quarters
Records the allowable costs for temporary lodging and subsistence (TQSE) for employees relocating for an overseas government contract.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Allowable Relocation Expense - TQSE | Expense | 6,200.00 | - |
| Accrued Liabilities | Liability | - | 6,200.00 |
💡 Accountant's Note
Under FAR 31.205-35, temporary quarters subsistence expenses are allowable within specified limits (usually 30-60 days) for relocated employees.
Practitioner & Systems Framework
💻 ERP Architecture
Use a unique pay code for relocation-related subsistence to differentiate from standard business travel per diem.
⚠️ Audit Flags
Claims for TQSE exceeding the time limits specified in the contractor's written relocation policy.
📄 Required Documentation
Employee relocation agreement, itemized lodging receipts, and per diem calculations.
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