465EV – Internal EV

Parts And Accessories Department

Sales Synopsis

Account 465EV

Debits

Credits

 

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

665EV – Internal EV

Parts And Accessories Department

Cost of Sales Synopsis

Account 665EV

Debits

Credits

  1. The inventory value of Subaru parts sold on an Internal Electric Vehicle RO.

 

 

Remarks:

The balances in these accounts represent all Electric Vehicle parts sold on EV Internal 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)).