How to Record Unallowable Social Club Dues
Segregating membership dues for social, dining, or country clubs which are expressly unallowable under FAR 31.205-14.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Unallowable Expense - Social Club Dues | Debit | 1,500.00 | - |
| Cash | Credit | - | 1,500.00 |
💡 Accountant's Note
While professional memberships may be allowable, dues for social or country clubs are unallowable and must be booked to a 'Below the Line' account to ensure they are excluded from indirect rate calculations.
Practitioner & Systems Framework
💻 ERP Architecture
Assign an account code suffix (e.g., -999) to indicate non-reimbursable status for the indirect cost pool.
⚠️ Audit Flags
General ledger review for vendors like country clubs or exclusive dining associations.
📄 Required Documentation
Membership invoices and corporate policy regarding executive perks.
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