How to Record Overseas Housing Allowance
Records the payment of OHA to employees stationed at foreign OCONUS locations under contract requirements.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Direct Labor Fringe - OHA | Expense | 4,500.00 | - |
| Accrued Payroll | Liability | - | 4,500.00 |
💡 Accountant's Note
Overseas Housing Allowance (OHA) is a specific fringe benefit often reimbursed on cost-plus contracts for personnel deployed abroad, subject to Joint Travel Regulation (JTR) limits.
Practitioner & Systems Framework
💻 ERP Architecture
Use a unique pay code to ensure the allowance is excluded from base labor for overhead application if required by the CAS disclosure.
⚠️ Audit Flags
Allowances exceeding the Department of State or JTR established caps for the specific location.
📄 Required Documentation
Foreign lease agreement and Department of State standardized regulations (DSSR) tables.
Automate this entry with the JEH Accounting Suite
Stop doing manual entry. Our VBA-powered ERP automatically generates your ledgers, Trial Balance, and Financial Statements.
No Subscriptions. Own your data.
Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.
Related Journal Entries
Defense, Aerospace & Government Contracting
Cost-Plus-Fixed-Fee (CPFF) Contract — Revenue Recognition as Costs Are Incurred
Defense, Aerospace & Government Contracting
Firm Fixed-Price (FFP) Contract — Cost-to-Cost Percentage of Completion Revenue
Defense, Aerospace & Government Contracting
Time & Materials (T&M) Contract — Revenue at Contractual Labor Rates Plus Material Cost
Discussion & Community Questions
Loading comments...