How to Record Unallowable Meeting Food
Records food and beverage costs for business meetings that do not meet the criteria for allowability under FAR 31.205-43.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Unallowable T&E - Food and Beverage | Expense | 450.00 | - |
| Accounts Payable | Liability | - | 450.00 |
💡 Accountant's Note
Under FAR 31.205-43, costs for meetings and conferences are generally allowable, but food and beverages provided at internal or routine business meetings are frequently deemed unallowable and must be segregated.
Practitioner & Systems Framework
💻 ERP Architecture
Use a specific 'Unallowable' natural account code (9xxx series) that is excluded from the indirect rate calculation.
⚠️ Audit Flags
Excessive food charges in overhead or travel expense reports identified during DCAA vouchers reviews.
📄 Required Documentation
Meeting agenda, attendee list, and original receipt showing the nature of the meal.
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