How to Record SCIF TEMPEST Testing Costs
Records the costs for specialized TEMPEST testing required to certify a Sensitive Compartmented Information Facility (SCIF) for secure operations.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Manufacturing Overhead - Security Compliance | Expense | 15,000.00 | - |
| Accounts Payable | Liability | - | 15,000.00 |
💡 Accountant's Note
TEMPEST testing prevents electronic eavesdropping. Under FAR 31.205-35, these security-related compliance costs are generally allowable and allocated via an overhead pool if they support multiple contracts.
Practitioner & Systems Framework
💻 ERP Architecture
Charge to a specific work order for facility maintenance or security upgrades.
⚠️ Audit Flags
High security-related overhead spikes during facility certification years.
📄 Required Documentation
Contractual requirement for SCIF access, testing results, and vendor invoice.
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