NetSuite · Chart of Accounts

Code	Name	Class	Subtype	Normal	Balance · YTD	FAR 31	CAS

🪣 Indirect cost pools (CAS 418 · DCAA · provisional rates)

📊 Indirect rate structure · billed against direct cost on cost-reimb / FFP-with-clauses contracts

⚠ FAR 31.201-6 unallowable cost segregation

All FAR 31.205 unallowable costs (entertainment · alcohol · lobbying · fines · executive comp over the FAR 31.205-6(p) cap · interest on cost-reimbursement contracts) MUST be segregated into account 6910 ⚠ FAR 31 UNALLOWABLE and explicitly EXCLUDED from indirect rate calculations. NetSuite's segment posting rule blocks 6910 from rolling into pool accounts. DCAA incurred-cost audit pulls this account first.