464A – Subaru – Warranty

Parts And Accessories Department

Sales Synopsis

Account 464A

Debits

Credits

 

  1. The sales price of all Subaru parts replaced under factory warranty.

  2. The sales price of all Subaru body parts replaced under factory warranty.

664A – Subaru – Warranty

Parts And Accessories Department

Cost of Sales Synopsis

Account 664A

Debits

Credits

  1. The inventory value of all Subaru parts sold on a Warranty repair order.

  2. The inventory value of all Subaru body parts sold on a Warranty repair order.

 

 

Remarks:

The balances in these accounts represent the parts for all warranty work performed on completed warranty repair orders and similar documents for claims against Subaru.  Warranty work performed in the Express Lane should be booked to Accounts 476/676.

 

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)).

 

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

 

Parts sold for repairs performed under extended service contract plans should be recorded in Subaru – Customer Mechanic (Account 460A).

 

Parts should only be physically withdrawn from inventory upon presentation of the hard copy of the repair order to the Parts Department.