450EV – Subaru – Customer Labor - EV

Service Department

Sales Synopsis

Account 450EV

650EV – Subaru – Customer Labor - EV

Service Department

Cost of Sales Synopsis

Account 650EV

Remarks:

·   The balances in these accounts represent productive EV mechanical labor on completed customer repair orders.

·         Costing procedures should be reviewed periodically to determine that costs are accurate and match payroll records or there will be an unreconciled balance in work in process.

·         When technicians are employed on a salary, hourly, or guaranteed basis, the amount paid in excess of their actual productive earnings should be charged to Subaru - Adjustment Cost of Labor Sales (Account 657A).

·         When an employee's time is divided, (such as a working shop foreman who spends part of his time in a supervisory capacity and the remainder in performing productive labor; or a porter who spends part of his time in a productive capacity such as washing cars or new car clean-up, and the remainder performing utility jobs) the salaries and/ or wages paid should be appropriately divided between the cost of sales account and the applicable expense account.

·         Customer repair orders should state specifically the operations to be performed and should be signed by the customer. Each customer repair order should indicate the type of vehicle serviced (passenger car, commercial vehicle, etc.).