454EV – Subaru – Warranty Labor

454EV – Subaru – Warranty Labor - EV

Service Department

Sales Synopsis

Account 454EV

Debits	Credits
	The amount of all Subaru EV labor performed under the factory warranty.

654EV – Subaru – Warranty Labor - EV

Service Department

Cost of Sales Synopsis

Account 654EV

Debits	Credits
The cost of all Subaru EV labor performed under the factory warranty.

Remarks:

The balances in this account represent the EV mechanical labor for all warranty work performed on completed warranty repair orders and similar documents for claims against Subaru. Express Warranty labor should be booked in Accounts 471/671.

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.

Time spent on each operation, or on each repair order, should be recorded in accordance with current Subaru warranty policy.

Warranty and transportation claims must be handled and submitted in accordance with current Subaru warranty policy.

Labor performed under extended service contract or maintenance plans should be recorded in Prepaid/Courtesy Maintenance Labor – Subaru (Account 453A).