460EV – Subaru – Customer EV

Parts And Accessories Department

Sales Synopsis

Account 460EV

Debits

Credits

 

  1. The sales price of parts sold to customers on completed Customer EV repair orders.

660EV – Subaru – Customer EV

Parts And Accessories Department

Cost of Sales Synopsis

Account 660EV

Debits

Credits

  1. The inventory value of EV  parts sold on a Customer Mechanic or Express RO.

 

 

Remarks:

The balances in these accounts represent all Electric Vehicle parts sold to customers on completed Mechanical or Express Service repair orders, regardless of the source of the parts involved.

Parts should be costed individually at actual cost at the time of sale.  A percentage method of costing is not recommended (refer to Parts & Accessories – Subaru (Account 242A)).