471 – Subaru – Warranty Labor Express

Service Department

Sales Synopsis

Account 471

Debits	Credits
	The sales price of all Express Subaru labor performed under the factory warranty.

671 – Subaru – Warranty Labor Express

Service Department

Cost of Sales Synopsis

Account 671

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

Remarks:

The balances in this account represent the mechanical labor for all warranty work performed via the Express lane on completed warranty repair orders and similar documents for claims against Subaru.

Since in most cases Express technicians are employed on a salary, hourly, or guaranteed basis, their compensation will be charged to appropriate cost of sales account when they are paid; the amount that has been determined that Parts Department will absorb should be charged to Compensation – Express Service Account 36D (Parts).

Costing procedures should be reviewed periodically to assure that the service module matches payroll and that technicians are being costed correctly.

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.