Professional Services
Sub-Consultant / Sub-Contractor Cost
Recording the cost of an external specialist engaged to support a client project.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Sub-Consultant Cost (Engagement COGS) | Expense (+) | 8,000.00 | - |
| Accounts Payable (Sub-Consultant) | Liability (+) | - | 8,000.00 |
💡 Accountant's Note
Sub-consultant fees are a direct project cost matched to the engagement revenue. If the firm passes the cost through to the client with a markup, the gross amount is billed as revenue and the sub-consultant fee is a COGS item. Withholding tax obligations apply in Jordan.
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