465A – Subaru – Internal

Parts And Accessories Department

Sales Synopsis

Account 465A

665A – Subaru – Internal

Parts And Accessories Department

Cost of Sales Synopsis

Account 665A

Remarks:

The balances in these accounts represent all parts used internally on completed repair orders and counter invoices for Subaru vehicles, regardless of the source of the parts involved.  Internal work performed in the Express Lane should be booked to Accounts 477/677.

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)).

Parts related to Non-Automotive Merchandise (Account 250) should not be included in these accounts (refer to Non-Automotive Merchandise and Miscellaneous (Account 492)).

Internal repair orders should be authorized by the department manager requesting the work to be performed, indicating the authorized amount to be charged.

Parts should only be physically withdrawn from inventory upon presentation of the hard copy of the repair order to the Parts Department.